2021 (5) TMI 456

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.... For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel[IT] ORDER The Notice issued under Section 148 of the Income Tax Act to reopen the assessment of the year 2009-10 is sought to be quashed in the present writ petition. 2. The preliminary ground raised by the petitioner is that the notice dated 28.02.2018 was addressed to one Smt.K.Srivalli, who is the mother of the writ petitioner /....

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.... the considered opinion that all such material facts and circumstances are to be established by submitting proof and evidences and such an exercise cannot be done by the High Court under Article 226 of the Constitution of India. The authorities competent must conduct an enquiry in this regard and take a decision and thereafter, proceed in accordance with law and by following the procedures. For th....