2016 (11) TMI 1719

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....the Respondent :Mr.T.Pramod Kumar Chopda, SSC ORDER Mr.T.Pramod Kumar, Chopda, learned Senior Standing Counsel accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner seeks to quash the notice issued by the respondent under Section 148 of the Income Tax Act, 1961 dated 3.2.2016. In the said notice, the respondent had ....

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....hed in the impugned notice and he is not aware of the basis for reopening and reiterated that there are no circumstances justifying reopening. 4. On receipt of the representation dated 7.9.2016, by a communication dated 24.10.2016, the respondent communicated the reasons for reopening. 5. In the light of the decision of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd. Vs....