Validity of Reassessment notice if it mentions employee of company as agent?

HIGH COURT OF GUJARAT Arvind Mills Ltd. Versus Assistant Commissioner of Income-tax SPECIAL CIVIL APPLICATION NOS. 8857 & 8858 OF 2003 SEPTEMBER 4, 2012 JUDGMENT Akil Kureshi, J. These petitions arise in common factual and legal background. They have been heard together and are being disposed of by this common judgement. Facts as arising in Special Civil Application No 8858 of 2003 be noted: 1.1 The petitioner is a company registered under the Companies Act and is regularly assessed to tax. For the assessment year 1999-2000, the petitioner filed its return of income on 20....