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2023 (6) TMI 1457

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Full Text of the Document

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.... Harsh M. Kapadia for the petitioner Mr. Suresh Kumar for the respondents JUDGMENT [PER: KAMAL KHATA, J.] 1. This Petition under Article 226 of the Constitution impugns notice dated 27th March 2019 issued under section (u/s) 148 of the Income Tax Act, 1961 (Act) for Assessment Year (AY) 2012- 13 and the order dated 5th October 2019 rejecting the objections. 2. The record indicates that the A....