CHHAGAN CHANDRAKANT BHUJBAL Vs. INCOME TAX OFFICER WARD

JUDGEMENT

(1.) Since pleadings in the petition are completed, we have decided to dispose the petition at admission stage itself.

(2.) Petitioner is impugning notice dtd. 31/3/2019 issued under Sec. 148 of the Income Tax Act, 1961 (the Act) stating that respondents have reasons to believe that income chargeable to tax for the A.Y. 2012-13 has escaped assessment within the meaning of Sec. 147 of the Act.

(3.) Thereafter, petitioner was provided reasons for re-opening by communication dtd. 28/9/2019. The reasons reads as under :