DEVLEELA DEVELOPERS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) This petition is impugning a notice dated 31 st March 2023, order dtd. 18/4/2023 and re-assessment notice also dtd. 18/4/2023, pertaining to A.Y.-2016-2017 on various grounds. Though, Ms Nagraj, asked for sometime to file the reply, in our view, it would serve no purpose in granting any time.

(2.) Notice dtd. 31/3/2023 for A.Y.-2016-2017 issued under Sec. 148A of the Income Tax Act 1961 (the Act), says "the details of the information / enquiry conducted on which reliance is being placed, alongwith supporting documents, are enclosed with this notice." Annexure to the said notice reads as under:

(3.) We tried to make sense of this dissemination note but we could not. We are unable to make out as to what did the officer really want from assessee. Even, Ms Nagraj struggled to explain what the officer wanted assessee to show cause. Ms Nagraj made an attempt to explain but we found that those were only from the order dtd. 18/4/2023.