VIMAL CHAND GAUTAM CHAND Vs. UNION OF INDIA

JUDGEMENT

(1.) BY agreement of the parties, this writ petition is disposed of with the following directions : (1) The petitioner will file preliminary objections within 7 days and the assessing authority shall expeditiously decide the same by passing a reasoned order. (2) The assessing authority shall pass the assessment order in accordance with law after giving proper opportunity to the petitioner to cross -examine all the persons whose statements are recorded and are relied upon by any IT authority and shall also give an opportunity to rebut any document/material on which the Department places reliance. (3) The assessing authority shall issue certified copies of all the documents on which he is placing reliance. (4) It will be open for the petitioner to raise all the pleas raised in the writ petition including legality of the notice issued under Section 148 in any subsequent proceedings.