NARESH BAHL Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) THE Petitioner Naresh Bahl has filed the present petition for quashing of the notice dated 1st November, 2007 for the assessment year 2002 -03 issued under Section 148 of the Income Tax Act, 1961 (Act, for short) and the notice under Section 143(2) of the Act dated 4th April, 2007 directing him to attend the office of the assessing officer and for other consequential reliefs. The allegation is that the aforesaid proceedings have been malafidely instituted, are repetitive and are illegal being in violation of law.

(2.) THE Petitioner is self employed and engaged in the trade of sale of ball bearings. He is operating from his office located at G.B. Road, New Delhi and he is regularly filing his income tax returns. In 1999, sister of the Petitioner got married to one Satish Mal. In 2003, she left her matrimonial home and came back to reside with her parents. She filed a complaint against the family of Satish Mal in the Crime Against Women cell. The allegation in the writ petition is that the family of Satish Mal has some connection and their relatives are working in the Income Tax department and that the family of Satish Mal, in view of the influence and contacts, has been filing frivolous complaints to put pressure on the Petitioner and his family.

(3.) THEREAFTER the impugned notices under Section 147 and 143(2) dated 11th January 2007 and 4th April, 2007 have been issued for the assessment year 2002 -03.