PARMESH CHAND YADAV Vs. INCOME TAX OFFICER, JAIPUR

JUDGEMENT

(1.) Heard.

(2.) In this petition, reply has not been filed, the same stands closed.

(3.) Challenge in this petition is to impugned order dtd. 31/3/2022 passed by the Assessing Authority in exercise of power under Sec. 148A of the Income Tax Act, 1961(herein referred to as "the Act of 1961") leading to issuance of notice under Sec. 148 in the matter of reopening of the assessment proceedings for the assessment year 2018-2019.