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Showing contexts for: sanjeev narula in Paradigm Geophysical Pty Ltd. vs Commissioner Of Income Tax ... on 13 March, 2020Matching Fragments
SANJEEV NARULA, J.
1. The present petition under Article 226 of the Constitution of India seeks inter alia quashing of the order dated 01.11.2018 passed by Commissioner of Income Tax (International Taxation)-3, New Delhi, under Section 264 of Income Tax Act, 1961 (hereinafter 'the Act') for AY 2012-13 (hereinafter 'subject AY') and consequential direction to the Respondent to assess petitioner's income under Section 44BB of the Act on presumptive basis.
33. The writ petition is allowed in the above terms.
SANJEEV NARULA, J VIPIN SANGHI, J MARCH 13, 2020/ss/nk/ks