S NACHIAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) BY mutual consent of both the learned counsel for the petitioner and the learned Standing Counsel appearing [Income Tax ] for the respondents, the main writ petition is taken up for final disposal.

(2.) THE petitioner has come forward with the petition seeking for the relief of quashing the order of the 2nd respondent dated 23.02.2005 and to direct the 1st respondent to issue valid notice u/s.148 in accordance with law.

(3.) THE learned counsel for the petitioner, in support of his contention, placed reliance on the following decisions:-