AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX
In the result, I pass the following:-
WP/15910/2022HC Karnataka28 Oct 2022
Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar
Section 143(3)Section 148Section 148ASection 56(2)
148A(d) of the Income Tax Act, 1961, for the
Assessment Year 20184-15 (Annexure-‘A’).
(ii)
Quashing
the
impugned
notice
dated:
28.07.2022
bearing
ITBA/AST/M/148_1/2022-
23/1044223868(1) issued by Respondent No.1 under
Section 148 of the Income –tax Act, 1961, for the
Assessment Year 2014-15(Annexure-‘B’);
(iii)
Declaring that Section 56(2) (vii) (c) of the
Income
