GURPREET SINGH Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The principal issue involved in this Writ Petition is the legality of the re-opening of proceedings initiated against the Petitioner, which are to be construed as proceedings initiated under the substituted Ss. 147 to 151 of the Income Tax Act, 1961 (as amended by the Finance Act with effect from 01/04/2021).

(2.) The brief facts entailing the filing of the present petition are enumerated hereunder :

(3.) The Petitioner has in this factual backdrop challenged the Notice dtd. 29/07/2022 issued by the Respondent No.1 under Sec. 148 of the IT Act for AY 2013-14, the Assessment Order dtd. 29/05/2023 passed by the Respondent No.3 along with other ancillary challenges.