GIRIRAJ STEEL Vs. DY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Rule. Mrs. Mauna Bhatt, learned senior standing counsel waives service of notice of rule on behalf of the respondent.

(2.) Having regard to the controversy involved in the present case and with the consent of the learned counsel for the respective parties, the matter was taken up for final hearing.

(3.) By this petition under Article 226 of the Constitution of India, the petitioner has challenged the notice dated 3.3.2017 issued by the respondent 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 2012-13.