AdvertisementJayatma Technologies Private Limited Vs DCIT (Gujarat High Court) The petitioner challenged the notice dated 15.03.2019 issued under Section 148 of the Income-tax Act, 1961 for reopening the assessment for Assessment Year 2012-13 and the order dated 14.10.2019 rejecting its objections to the reopening. For AY 2012-13, the petitioner filed its return declaring total income of ₹2,06,35,249. The return was selected for scrutiny, and notices under Sections 143(2) and 142(1) were issued. During the scrutiny proceedings, the Assessing Officer sought details regarding payments made, tax deducted at...