M/S.Seshasayee Paper And Boards ... vs The Assistant Commissioner Of ... on 24 March, 2021
11. The learned senior standing counsel for the respondent relied
on the similar decision of this Court also cited by the learned counsel for
the petitioner in Commissioner of Income Tax Vs Saint Gobain India
Ltd, [2020] 269 Taxman 610 and states that the Court has also accepted
the view, since the law amended in 2009 and therefore submits that
cannot be held that the Assessing Officer could not have the power to
isssue notice.