PUSHKAR PRABHAT CHANDRA JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties for final disposal of the petition.

(2.) Petitioner has challenged a notice dated 5 February, 2018 issued by the respondent No. 2-Income Tax Officer under Section 226(3) of the Income Tax Act, 1961 ("the Act"? for short). The petitioner has further prayed for refund of a sum of Rs. 3,67,600/- already recovered from the petitioner and to permanently restrain the respondents from recovering balance amount of Rs. 6,69,250/- for which a further notice dated 10 September, 2018 was issued by the respondent No. 2.

(3.) Brief facts are as under:-