The Assessee challenged notice issued by Commissioner on ground that assumption of jurisdiction itself was bad in law, however sought permission withdrawal of this petition which was allowed and the petition was disposed of as withdrawn. (AY. 2014-15)
Joshi Technologies International Inc. v. ACIT (2022) 285 Taxman 479 (Guj.)(HC)
S. 147 : Reassessment-After the expiry of four years-Scientific research expenditure-Petition was withdrawn [S. 35(1)(ii), 148, Art. 226]