BEDMUTHA INDUSTRIES LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ( Per ) Rule. Rule made returnable forthwith. Counsel for the respondents waives service. At the instance of and request of the parties, the petition is taken up for final hearing.

(2.) BY this petition under Article 226 of the Constitution of India, the petitioner challenges a notice dated 29th November,2010 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the said Act) and the order dated 4th November,2011 rejecting the petitioner's objection to initiation of proceeding under Section 147/148 of the said Act.

(3.) OPPOSING the Petition Mr. Vimla Gupta Counsel for the respondent submits :