VISHWANATH ENGINEERS Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This application under Article 226 of the Constitution of India is at the instance of an assessee under the Income Tax Act, 1961 [ the Act ] and in this application, the assessee has challenged a notice under Section 148 of the Act and the subsequent reassessment order passed by the Assessing Officer consequent to such notice.

(2.) The case made out by the writ-petitioner may be summarized thus:

(3.) This petition is opposed by the respondent by filing affidavit-in-reply and the defence taken by the respondent may be summed up thus: