T S SUJATHA Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) BY means of the original petition giving rise to the instant appeal, the petitioner (appellant herein) sought quashing of exhibits P-2 and P-4. Exhibit P-2 is a notice under Section 158BD of the Income-tax Act, 1961 (for short "the Act"), and exhibit. P-4 is a pre-assessment notice.

(3.) FOR these reasons, the appeal fails and is dismissed.