RANCHI CLUB LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this application under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for quashing the notice as contained in annexure-7 to the writ application, issued under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the Act").

(2.) HEARD learned counsel for the parties.

(3.) NOW, Explanation 2(b) to Section 147 of the Act reads as follows :