ADITYA & COMPANY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS order shall dispose of CWP Nos. 15512 of 2004 and 15516 of 2004, as they involve similar facts relating to asst. yrs. 2002 -03 and 2003 -04.

(2.) FOR the sake of reference, the facts have been taken out from CWP No. 15512 of 2004.

(3.) IN this petition under Art. 226/227 of the Constitution of India, the petitioner has sought to challenge the proceedings initiated under s. 148 of the IT Act, 1961 (for short, 'the Act') and has sought quashing of Annex. P -2 and the order passed on objections (Annex. P -1).