RAJKUMAR AGRAWAL Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) WITH the consent of parties the petition is heard finally.

(2.) THIS is a petition by the assessee under Article 226/227 of the Constitution of India. In this petition, the petitioner seeks to impugn the legality and validity of the notice dated March 30, 2005, issued by the Assessing Officer under Section 148 of the Income -tax Act, 1961 (Annex. C/1).

(3.) NOTICE of this petition was issued to the respondents. They are served and represented.