USHA MARTIN Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) HEARD the counsel for the parties.

(2.) BY this application, Petitioner has prayed for quashing the notice issued under Section 148 of the Income Tax Act, 1961 and the subsequent orders on the ground, inter alia, that before or after issuance of the notice under Section 148 of the Act No. reason was assigned by the authority.

(3.) ACCORDING to the learned senior counsel, objection has neither been decided properly nor reasons have been assigned. Hence, entire notice and the subsequent proceedings are vitiated in law.