BHOLI KUMAR Vs. ITO WARD 51(1) DELHI

JUDGEMENT

(1.) This writ petition has been filed under Article 226 of the Constitution of India seeking setting aside of the order dtd. 29/7/2022 issued under Sec. 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') as well as notice dtd. 30/7/2022 issued under Sec. 148 of the Act by the respondent No. 1.

(2.) The prayers made in the writ petition are as under:-

(3.) According to Mr. Nagesh Behl, learned counsel for the petitioner/assessee, the income chargeable to tax which has escaped assessment is not more than Rs.12,800..00 He submits that even if the case set up by the revenue is taken into account, the income chargeable to tax cannot be more than the aforesaid amount.