NITIN NEMA Vs. OFFICE OF PRINCIPAL CHIEF

JUDGEMENT

(1.) This petition under Article 226 of the Constitution assails the order dtd. 25/3/2023 Annexure P-3 passed under Sec. 148A (d) of the Income Tax Act (IT Act for brevity) deciding that the case is fit for issuance of notice under Sec. 148 for asssessment/re-assessment/re- computation of income which has escaped assessment qua Assessment year 2016-2017. Further challenge is laid to the consequential notice issued under Sec. 148 vide Annexure P-5.

(2.) Shri H.S. Chhabra, learned counsel for petitioner and Shri Siddharth Sharma, learned counsel for the respondents are heard on the question of admission so also final disposal.

(3.) The grounds raised by learned counsel for petitioner in support of challenge to the impugned order and notice are as follows: