MADHUBEN KANTILAL PATEL Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner is before this Court seeking to challenge the proceedings carried out under Sec. 147, 148 and other allied provisions of the Income Tax Act, 1961 ("hereinafter referred to as "the Act").

(2.) Brief facts leading to the present petition are as follows:-

(3.) It is grievance on the part of the petitioner that respondent No.2 being aware of the petitioner being representative assessee, having issued the notice under Sec. 148 on 30/6/2021 under the name of the deceased for the assessment year 2017-18 stating that the respondent No.2 has reason to believe that the income chargeable to tax for the assessment year 2017-18 has escaped the assessment within the meaning of Sec. 147 of the Act. It is proposed to reassess the income while issuance of this notice under Sec. 148 of the Act.