YELLAIAH SETTY Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard Mr. A.V.A.Siva Kartikeya, learned counsel for the petitioner and Mr. B. Narasimha Sarma, learned counsel for the respondents.

(2.) By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dtd. 8/4/2022 passed by respondent No.1 under Sec. 148A(d) of the Income Tax Act, 1961 (briefly, 'the Act' hereinafter), for the assessment year 2015-16.

(3.) Petitioner is an assessee under the Act. For the assessment year 2015-16, a notice dtd. 22/3/2022 was issued by respondent No.1 under Sec. 148A(b) of the Act. As per the said notice, it was stated that information received by respondent No.1 suggested that income chargeable to tax for the assessment year 2015-16 had escaped assessment within the meaning of Sec. 147 of the Act. The details of information and enquiry were enclosed to the said notice as an Annexure.