B.KASI VISWANATHAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In the Writ Petitioner, the petitioner has challenged the impugned communication dated 10.11.2016 bearing reference ITO/NCW15(2)/ADLPV3666R16-17.

(2.) By the impugned communication dated 10.11.2016, the respondent has overruled the objection of the petitioner against invocation of machinery prescribed for reopening of the assessment under Section 148 read with Section 147 of the Income Tax Act, 1961.

(3.) The impugned communication was issued to the petitioner in response to the objection of the petitioner vide letters/communications dated 05.04.2016 and 26.09.2016 against the notice dated 30.03.2016 bearing reference No. PAN:ADLPV3666R/ACIT/NCC-15/AY 09-10 issued under Section 148 read with Section 147 of the Income Tax Act, 1961.