ANUSANDHAN INVESTMENTS LTD Vs. M.R. SINGH

JUDGEMENT

(1.) This petition is filed to challenge the notice dated December 5, 1996, issued under Sec. 148 of the Income-tax Act, 1961 ("the Act" for short). By the said notice, the Assessing Officer has sought to reopen the assessment for the assessment year 1992-93.

(2.) The petitioner is a public limited company engaged in the business of investments.

(3.) For the assessment year 1992-93 the petitioner had filed its return of income and on March 19, 1993, the Assessing Officer had issued an intimation under Section 143(1) of the Act.