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JUDGMENT N.M. Jamdar, J. - Rule. Rule made returnable forthwith. Counsel for the respondents waive service. 2. By consent, writ petition taken up for final disposal. 3. The Petitioner challenges the notice dated 28 March 2012 issued under Section 148 of the Income Tax Act, 1961 (the Act), by the Respondent No.1 - Deputy Commissioner of Income Tax seeking to reopen the assessment for Assessment Year 2005-2006. Besides, the challenge is also to the order dated 3 September 2014, rejecting the objections raised by the Petitioner. 4. The Petitioner M/s.Tao Publishing is a Private Limited Company, engaged in the business of printing and publishing books, magazines and Compact Discs. The Petitioner had filed its return of income for the Assessment Year 2005-2006 declaring total loss of Rs.5,34,230/-. In it's books of accounts, the Petitioner had debited an amount of Rs.32,34,652/- as of expenditure for advertising. The notice was issued under Section 142(1) of the Act, pursuant to which, scrutiny proceeding took place. On 11 September 2007, a notice was issued by the Respondent No.1 calling upon the Petitioner to provide certain particulars. The Respondent No.1 sought particulars in respect of the advertising and publishing expenses of Rs.32,34,652/-. The Petitioner furnished the particulars sought for on 24 October 2007 and also gave details of the advertising expenses. The Petitioner stated that the Petitioner had appointed one America Multimedia, U.S.A. for promotion and publicity of their website for information for those who wanted to know the details of magazines and books published by the Petitioner. The Petitioner stated that the service provided by the America Multimedia Corporation was outside India and, therefore, the payment of Rs.10,64,281/- was not covered under Chapter XV II B - Deduction of Tax at Source. This explanation of the Petitioner was accepted by the Assessing Officer. The Assessing Officer did not make any disallowance pertaining to the advertising and publishing expenses. 5. Thereafter, on 28 March 2012, the Respondent No.1 issued a notice under Section 148 of the Act in respect of the Assessment Year 2005- 2006, after four years from the…

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