ARVIND SAHDEO GUPTA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Rule. Rule made returnable forthwith and heard the learned Counsel for the parties.

(2.) The challenge raised in this Writ Petition is to the notice dtd. 24/3/2020 that has been issued by the Income Tax Officer Ward - 1, Akola under Sec. 148 of the Income Tax Act, 1961 (for short "Act of 1961"). A further consequential prayer seeks quashing of the assessment that has been completed by virtue of order dtd. 29/9/2021.

(3.) The challenge raised to the notice issued under Sec. 148 of the Act of 1961 is principally on the grounds that the said notice has been issued on incorrect facts, no reasons have been given while deciding the objections raised by the petitioner to the re-opening of the proceedings and the same have been decided without passing any speaking order. In addition, it is urged that the re-opening of the proceedings is without there being any independent application of mind and no reasons to believe have been indicated by the Income Tax Officer (for short "ITO") in that regard.