PUSHPA YADAV Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Heard Shri R.R. Agarwal, learned Senior Advocate assisted by Shri Mahendra Pratap and Shri Anurag Yadav, learned counsel for the petitioner, Shri Krishna Agarwal, learned counsel for the respondent Nos. 1 and 2/Income Tax Department and Shri Gopal Verma, learned counsel for the respondent No. 3.

(2.) This writ petition has been filed praying for the following reliefs:-

(3.) Learned Senior Advocate for the petitioner submits that the impugned notice dtd. 30/3/2021 under Sec. 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act, 1961') has been issued to the petitioner by the respondent No. 1 on the basis of certain information received on account of the search conducted in the premises of M/s Celebrations City Projects (P) Ltd. Therefore, at best, the proceedings against the petitioner-assessee may be initiated in accordance with the provisions of Sec. 153C of the Act, 1961 which starts with non-obstante clause. He, therefore, submits that the impugned notice under Sec. 148 of the Act, 1961 and the impugned order dtd. 3/2/2022 rejecting the objection of the petitioner, are wholly unsustainable and deserve to be quashed and the entire proceeding under Sec. 148 is without jurisdiction.