ANIL MANGTULAL SEKSARIA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Petitioner is impugning a notice dated 29 th March 2019 issued under Sec. 148 of the Income Tax Act, 1961 (the Act) and the order disposing objections dtd. 15/11/2019.

(2.) Mr. Gandhi stated that the reopening notice was issued after the expiry of four years of the assessment year but was candid to say that this was a case where no order under Sec. 143(3) of the Act had been passed.

(3.) Having heard Mr. Gandhi and considered the merits of the matter, we are not inclined to quash the notice dtd. 29/3/2019.