Dismissing the petition the Court held that, in the absence of concluded facts being available before the court, it was not proper to interfere with the notice for reassessment and the order of rejection of objections raised by the assessee in writ proceeding. The assessee was at liberty to avail of statutory alternative remedies. (AY. 2011-12)
Alkem Laboratories Ltd. v. CIT (2019) 410 ITR 205 (Pat.)(HC) Editorial : SLP of assessee is dismissed; Alkem Laboratories Ltd. v. CIT (2018) 409 ITR 4 (St.) / (2019) 260 Taxman 101 (SC)
S. 147 : Reassessment- Scientific research expenditure- Absence of concluded facts – Writ petition was dismissed. [S. 148, Art. 226]