LAWS(GJH)-2022-4-1598

BHAVENDRA HASMUKHLAL PATADIA Vs. UNION OF INDIA

Decided On April 27, 2022
Bhavendra Hasmukhlal Patadia Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs;

(2.) The subject matter of challenge is the legality and validity of the notice issued by the ITO, Ward 1(1), Cuttack (State of Orissa) under Sec. 148 of the Income Tax Act, 1961 (for short, "the Act, 1961") seeking to reopen the assessment for the A. Y. 2015-16 under Sec. 147 of the Act, 1961.

(3.) At the outset, Mr. M. R. Bhatt, the learned Senior Counsel appearing for the Revenue raised a preliminary objection as regards the maintainability of the present writ application on the ground of the territorial jurisdiction of this High Court to entertain the present writ application.