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2023 (3) TMI 103
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....USHAR HEMANI ASSISTED BY MS VAIBHAVI K PARIKH(3238) For the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This is a petition preferred under Article 226 of the Constitution of India seeking to challenge and question the notice issued on 08.04.2022 under Section 148 of the Income Tax Act, 1961 ('the IT Act' hereinafter) as well as the order of the s....
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....ed senior advocate, Mr.Tushar Hemani assisted by the learned advocate, Mr.Vaibhavi Parikh, who has drawn our attention that there is no link of the assessee with the entire material, which had been found out during the search action. According to him, the booking had been done for the assessment year 2014-15 and on the strength of the rate card those rates cannot be thrust upon the petitioner when....