J.S.& M.F.BUILDERS Vs. A.K. CHAUHAN
HIGH COURT OF BOMBAY
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(1.) By filing this petition under Article 226 of the Constitution of India, petitioner has assailed the legality and validity of the four impugned notices, all dated 25.02.2000, issued under Section 148 of the Income Tax Act, 1961 (briefly 'the Act' hereinafter) proposing to re-assess the income of the petitioner for the assessment years 1992-93, 1993-94, 1994-95 and 1995-96 on the ground that income chargeable to tax for the said assessment years had escaped assessment within the meaning of Section 147 of the Act.
(2.) In other words, subject matter of the present writ petition relates to challenge to the notices proposing to re-open the assessments for the aforesaid four assessment years.
(3.) We have heard Mr. Percy Pardiwalla, learned senior counsel along with Mr. Balasaheb Yewale and Ms Rupali Vasaikar, learned counsel for the petitioner. However none has appeared for the respondents.;
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