TECHNODOT ENGINEERS LIMITED Vs. NATIONAL FACELESS ASSESSMENT CENTRE

JUDGEMENT

(1.) In the facts and circumstances of the case, having regard to the issue involved and with consent and request of learned advocates for the parties, this Special Civil Application was taken up for final consideration today.

(2.) Rule returnable forthwith. Learned advocate Mrs. Kalpana Raval for the respondent Revenue waives service of Rule.

(3.) In the present petition filed under Article 226 of the Constitution, the petitioner has called in question the notice dtd. 30/7/2022 issued by respondent-assessing officer under Sec. 148 of the Income Tax Act, 1961 seeking to reopen the assessment in respect of assessment year 2013-14. Also challenged is the order dtd. 30/7/2022 passed under Sec. 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as "the Act").