Global Signal Cables (India) Pvt. ... vs Deputy Commissioner Of Income Tax on 17 October, 2014

reserved on: 02.09.2014 Judgment pronounced on:17.10.2014 W.P.(C) 747/2014 GLOBAL SIGNAL CABLES (INDIA) PVT. LTD. ..... Petitioner versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondents Advocates who appeared in this case: For the Petitioner : Mr Piyush Kaushik, Advocate For the Respondents : Mr Sanjeev Sabharwal, Advocate CORAM: HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE SIDDHARTH MRIDUL JUDGMENT

SIDDHARTH MRIDUL, J.

1. By way of this writ petition a writ of certiorari has been sought for quashing the notice dated 28.03.2013 issued by the respondent (Deputy Commissioner of Income Tax) under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as „the said Act‟).

2. The facts of the present writ petition are enunciated as below:- WP(C) 747/2014 Page 1 of 11

3. On 29.11.2006 the petitioner/assessee filed its return of income for the assessment year 2006-2007. The aforesaid return of income of the petitioner was selected for scrutiny assessment vide issue of notice under Section 143(2) of the said Act dated 28.09.2007.

4. On 20.12.2007 the assessing officer issued another notice along with the detailed questionnaire raising queries on 32 points. Vide the said questionnaire, the assessing officer with respect to query No.1 required the petitioner/asses