ABDUL MAJEED Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Heard.

(2.) With the consent of the parties, the matter is heard finally as the reply has been filed.

(3.) This writ petition seeks to assail correctness and validity of order dtd. 29/3/2022 passed by the respondent, whereby, after initiating proceedings under Sec. 148A (d) of the Income Tax Act, 1961 (herein after referred to as 'the Act') on the formation of an opinion that income chargeable to tax has escaped assessment, the authority proceeded to issue notice under Sec. 148 of the Act.