Axcel Global Services, Mumbai vs Cit 13, Mumbai on 28 February, 2017
6. The Ld. Counsel for the Assessee further placing reliance on the decision
of the Hon'ble Bombay High Court in the case of Gabriel India Ltd Vs. CIT
[203 ITR 108] submits that the Ld. Commissioner cannot initiate proceedings
with a view to make fishing and roving inquiries in matters or orders which are
already concluded based on the information called for by the Assessing Officer
and submitted by the Assessee in the course of assessment proceedings.