VIJAY HARISHCHANDRA PATEL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This petition under Art. 226 of the Constitution of India is directed against the notice dated 31.03.2017 issued by the respondent-Income Tax Officer under section 148 of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), seeking to reopen the assessment of the petitioner for assessment year 2010-11.

(2.) The facts stated briefly are that:

(3.) Mr. Chintan Dave, learned advocate for the petitioner assailed the impugned notice by submitting that the assessment of the petitioner had already been reopened earlier and that on the same reasons, the assessment of the petitioner is sought to be reopened for the second time. It was submitted that initially, pursuant to the application made by the petitioner under section 273A of the Act, notice under section 148 of the Act had been issued to the petitioner and the petitioner had filed return of income in response thereto, disclosing the sale of the immovable property valued at Rs. 40,00,000/which came to be accepted by the Assessing Officer.