PANKAJ SAINI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Present writ petition has been filed challenging the notice issued under Sec. 148 of the Income Tax Act, 1961 (for short "Act") dtd. 31/3/2021 as well as the assessment order passed under Sec. 147 of the Act for the Assessment Year 2017-18 and the demand notice issued under Sec. 156 of the Act dtd. 31/3/2022.

(2.) Learned counsel for the Petitioner states that the impugned notice dtd. 31/3/2021 has not been preceded by recording of reasons to believe that there has been escapement of income for the Assessment Year 2017-18, which is a mandatory requirement for issuance of notice under Sec. 148 of the Act. He states that the upon perusal of the copy of the reasons to believe for re-opening of assessment, which was provided on 22/3/2022 by the Respondent, it is apparent that the said reasons to believe has been recorded by the Respondent No.1 on 22/4/2021 only i.e. after having issued the impugned notice.

(3.) On the last date of hearing, this Court had directed the Assessing Officer to be personally present in Court along with the file. Today, the Assessing Officer is personally present along with the relevant files.