2020 (5) TMI 144

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....oner Advocate: Manchanapalli Suryanarayana ORDER: (per the Hon'ble Sri Justice A.V. Sesha Sai) 1. Earlier, when a notice, under Section 148 of Income Tax Act, 1961 (hereinafter referred to as 'the IT Act') was issued by the Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam (hereinafter referred to as 'the Assistant Commissioner') on the ground that the income chargeable to tax....

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....el, is that the action of the Assistant Commissioner directing the petitioner herein/assessee not to depart until he grants permission to do so, is a patent violation of the Fundamental Rights guaranteed under Part-III of the Constitution of India. It is the further submission of the learned counsel that Section 131 of the IT Act does not enable the Assistant Commissioner to issue such directions.....