RAMESH KUMAR AGRAWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of this petition, the Petitioners are questioning the legality and propriety of the notice issued by Respondent No. 2 - Income Tax Officer under Sec. 148 of the Income Tax Act, 1961.

(2.) At the outset, the issue involved herein has already been decided by the Division Bench of this Court in Writ Appeal No. 277/2021 along with other connected matters, wherein it is observed at paragraphs 4 and 5 as under:

(3.) In the light of the observation made by the Division Bench of this Court, the petitions stand disposed of.