ARICENT DEVELOPERS Vs. INCOME TAX OFFICER, WARD

JUDGEMENT

(1.) This petition is preferred under Article 226 of the Constitution of India seeking to challenge the notice dtd. 30/7/2022 issued under sec. 148 of the Income Tax Act, 1961 ('the IT Act ' hereinafter) as well as the order dtd. 30/7/2022 passed under sec. 148A(d) seeking to reopen the income tax assessment of the petitioner for the assessment year 2014-15 on the ground that the notice and order are bad in law and without jurisdiction.

(2.) The prayers sought for by the petitioner are as follow:

(3.) Since the issue is covered by the decision of this Court in case of Keenara Industries Private Limited Versus The Income Tax Officer, Ward 1(1)(3), Surat, passed in Special Civil Application No.17321 of 2022 and allied maters, issue Urgent Notice to be made returnable forthwith.