VIRESH HEMANI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This matter is taken up by video conferencing mode.

(2.) The challenge in this writ petition is to a notice dtd. 21/5/2013 issued by the Income Tax Officer ('ITO'), Ward-3, Rourkela to the Petitioner proposing to reassess the income for the Assessment Year (AY) 2007-08 under Sec. 147 of the Income Tax Act, 1961 ('the Act') on the ground that the income chargeable to tax for the said AY has escaped assessment.

(3.) While directing issuance of notice in the present writ petition on 20/10/2014, an interim order was passed directing that the proceedings against the Petitioner may continue, but no final order shall be passed pursuant to the impugned order.