LAWS(GJH)-2017-4-531

E Vs. DEPUTY COMMISSIONER OF INCOME TAX

Decided On April 28, 2017
E Appellant
V/S
DEPUTY COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) Rule. Mrs. Mauna M Bhatt, learned advocate waives service of notice of rule on behalf of the respondent-Revenue.

(2.) In the facts and circumstances of the case, this petition is taken up for final hearing today.

(3.) By way of this petition under Article 226 of the Constitution of India, the petitioner-assessee has prayed for issuance of writ and/or order quashing and setting aside the impugned Notice under Section 148 of the Income-tax Act,1961 [Annexure "A" to the petition] by which the Assessing Officer has sought to reopen the assessment for Assessment Year 2010-2011 on the ground that the income chargeable to tax has escaped the assessment within the meaning of Section 147 of the Act, for Assessment Year 2010-2011.