GKN SINTER METALS LTD. Vs. RAMAPRIYA RAGHAVAN

JUDGEMENT

(1.) This Petition under Article 226 of the Constitution of India challenges the notice dated 14th March, 2007 issued under Section 148 of the Income Tax Act, 1961 (the Act) by the Assessing Officer, seeking to reopen the assessment for the Assessment Year 2002-03.

(2.) The Petition was admitted on 18th December, 2007. At the time of admission, the impugned notice dated 14th March, 2007 was stayed.

(3.) The brief undisputed facts leading to this Petition are as under: