MAPRA LABORATORIES PRIVATE LIMITED vs THE UNION OF INDIA AND ANR

Judgment text excerpt

2025:BHC-OS:4470-DB Sayyed 903-WP.860.2016(J).docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.860 OF 2016 Mapra Laboratories Private Limited, having its registered office at 201, Adhyaru Industrial Estate, Sun Mill Compound, Lower Parel, Mumbai – 400 013 ...Petitioner Versus 1. The Union of India, through the Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi – 110 001 2. Assistant Commissioner of Income Tax, Circle-7(2)(1), having his office at Room No.573, 5th Floor, Aayakar Bhawan, M. K. Road, Mumbai – 400 020 ...Respondents _____________________________________________________ Mr. Ajaykumar Rastogi, Senior Advocate a/w Mr. Anubhav Khowala i/b. Mr. Atul K. Jasani for the Petitioner. Mr. Suresh Kumar for the Respondent. _____________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. RESERVED ON: 18 March 2025 PRONOUNCED ON : 20 March 2025 JUDGMENT (Per Jitendra Jain J):- 1. This petition challenges notice under Section 148 of the Income Tax Act, 1961 (“the Act”) dated 30 March 2015 for the assessment year (AY) 2008-2009 seeking to reopen the original assessment made under Section 143(3) of the Act. This petition was admitted on 13 April 2016 and the impugned notice was stayed. Page 1 of 8 Sayyed 903-WP.860.2016(J).docx 2. On 23 September 2008, the Petitioner filed its return of income along with a profit and loss account in which the claim of expenses on account of technical literature and books, gift articles and conference, training and refresher course expenses aggregating to Rs. 2,14,64,363/- was disclosed. The said return of income was selected for scrutiny assessment, and various details were called for, including more information concerning g