2026 (1) TMI 372

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.... the Respondents Through: Mr. Indruj Singh Rai, Sr. Standing Counsel with Mr. Sanjeev Menon, Mr. Rahul Singh, Mr. Gaurav Kumar, Advs. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. By way of present writ petition, the petitioner has challenged notice under Section 148 of Income Tax Act, 1961 issued on 28.03.2025. 2. Learned counsel for the petitioner argued that the impugned notice is arbitra....

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.... flat from the said builder, reassessment proceeding against her cannot be initiated. 5. Having heard, learned counsel for the petitioner, we are of the considered view that the material, which has been relied upon by the Assessing Officer, is enough to infer escapement of income of the petitioner-assessee in the relevant assessment year. Language of section 148 of the Income Tax Act after 01.0....