ULTRA TECH NATHDWARA CEMENT LIMITED Vs. UNION OF INDIA
HIGH COURT OF CALCUTTA
Ultra Tech Nathdwara Cement Limited
UNION OF INDIA
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Md. Nizamuddin -
(1.)Heard Learned Advocates appearing for the parties.
(2.)In this Writ Petition, Petitioners have challenged the following impugned orders passed by the respondent Income Tax authorities:
"(i) The order dtd. December 24, 2019 issued by the respondents under Sec. 147/143 (3) of the Income Tax Act, 1961;
(ii) The order dtd. December 31, 2019 under Sec. 143 (3) of the said Act;
(iii) Notices cum intimations dtd. January 3, 2020, January 20, 2020 and January 23, 2020 issued by the respondent under Sec. 245 of the said Act in respect of pending assessments, appeals, litigations, show cause notices, pertaining to the period prior to the Transfer Date, which have been settled in accordance with the approved Resolution Plan of Ultra Tech Cement Ltd."
(3.)Petitioners are further aggrieved against the demand, inter alia, stating that the refund of Rs. 1,43,46,686.00 and Rs. 67,69,380.00 processed by the respondents in favour of the petitioner shall be adjusted against the outstanding demand existed from Assessment Year 2007-2008 till 2015-2016.
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