SADHANA PRAKASH Vs. LALITHABAI SUKANRAJ

JUDGEMENT

(1.) In these two writ petitions, the petitioners had challenged the respective impugned notices issued under Sec. 148 of the Income Tax Act, 1961 for the assessment year 2017-18 both dtd. 30/3/2021 and the assessment orders passed under Sec. 147 of the Income Tax Act against both the petitioners.

(2.) The petitioners, who are daughter-in-law and mother-in-law, are before this Court. The respective impugned orders were proceeded by respondents under Sec. 148 of the Income Tax Act, pursuant to which, the respective petitioners filed their return of income. The petitions were furnished with the reasons for issuance of notices under Sec. 148 of the Income Tax Act, 1961 vide notice under 143(2) dtd. 31/11/2021.

(3.) The reasons for re-opening the assessment for the respective petitioners are identical and were furnished to the petitioners on 3/11/2021 vide notice under 143 (2) dtd. 31/11/2021. The reasons communicated for issuance of notices under Sec. 148 of the Income Tax Act to the respective petitioners vide notice under 143 (2) dtd. 31/11/2021 read as under: