- (1.) Heard Sri Dhruv Agarwal, learned Senior Counsel assisted by Shri Rahul Agarwal for the petitioner and Shri Gaurav Mahajan, learned counsel for the respondents.
(2.) The affidavit exchanged between the parties have also been perused.
(3.) The petitioner has come up in this writ petition against a notice dated 5.1.2016 (Annexure-1) purported to have been issued under Section 201 (1)/201(1A) of the Income Tax Act, 1961.;