Notice Requirement Before Order under Income Tax Act; Delhi HC cites SC precedent.

The Delhi HC held that a notice must be issued to the Petitioner before passing an order under Section 142(2A) of the Income Tax Act, 1961, following the SC decision in Rajesh Kumar v. CIT. Other issues raised were left for future review.

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The Delhi High Court, in a case with citation 2006 (12) TMI 534, addressed the applicability of a Supreme Court decision in Rajesh Kumar v. CIT regarding the necessity of issuing a notice to the Petitioner before passing an order under Section 142 (2A) of the Income Tax Act, 1961. The Court confirmed that a notice must be issued to the Petitioner as per the Supreme Court's ruling. Other issues raised in the case were reserved for further consideration.

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