PUSHPA NAHATA Vs. INCOME TAX OFFCER

JUDGEMENT

(1.) The petitioner challenges the notice under Sec. 148 of the Income Tax Act, 1961 ( 'the Act ') dtd. 30/3/2022 as also the order of assessment dtd. 22/3/2022 passed under Sec. 147 read with Sec. 144/144B of the Act as bad and illegal and in excess of jurisdiction.

(2.) Briefly stated the material facts as under :

(3.) A notice under Sec. 148 dtd. 30/3/2021 came to be issued by the AO seeking to reopen the assessment for the said assessment year 2014-15 on the ground that income chargeable to tax had escaped assessment within the meaning of Sec. 147 of the Act.