LAWS(ALL)-2022-5-274

DISTRIBUTORS INDIA (SOUTH) Vs. UNION OF INDIA,

Decided On May 24, 2022
Distributors India (South) Appellant
V/S
UNION OF INDIA, Respondents

JUDGEMENT

(1.) Heard Sri Desh Deepak Chopra, learned Senior Advocate assisted by Sri Shailesh Verma, Advocate, the learned counsel for the review-applicant and Sri Manish Misra, Advocate, the learned counsel for the respondents.

(2.) The instant application has been filed for review of the judgment and order dtd. 20/4/2022 passed in Writ Tax No. 45 of 2022 whereby the writ petition was dismissed.

(3.) The aforesaid writ petition had been filed by the petitioner challenging the validity of a notice dtd. 26/3/2021 issued under Sec. 148 of the Income Tax Act, 1961 as also the reassessment proceedings initiated in furtherance of the aforesaid notice.