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2021 (11) TMI 537

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..... respondents.   P.C. : 1. Petitioner has filed this petition to challenge the notice dated 25th March 2019 under Section 148 of the Income Tax Act, 1961 (the said Act) together with consequential notices and orders. According to petitioner, the notice is issued without jurisdiction as the required jurisdictional conditions have not been satisfied before proceedings for reassessment can be in .....

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..... unt of non-deduction of tax at source under Section 194H of the said Act and an order dated 26th March 2014 was passed under Section 201 (1)/(1A) of the said Act. Petitioner had submitted its detailed reply dated 30th March 2016. The assessment order came to be passed on 6th May 2016 in which this issue has not been dealt with. It is settled law as held in Aroni Commercials Limited V/s. The Dy. Co .....

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..... asis on which reopening has been done is that the original assessment records, assessment order or office note do not bring forth any material substance to suggest that this aspect was considered in the original assessment proceedings. Therefore, this aspect needs fresh consideration and examination. The assessee has not disclosed fully and truly material facts during the original assessment proce .....

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..... e basis of the said information, an order under Section 201 (1)/201 (1A) of the said Act has been passed on 26th March 2014 by the Deputy Commissioner of Income Tax, TDS - 2 (1), Mumbai, deeming petitioner in default within the provisions of Section 201 for not deducting TDS under Section 194H. This itself cannot be accepted because he says on the basis of information dated 27th March 2017 an orde .....

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