2026 (5) TMI 1349

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....9;BLE MR. JUSTICE ASHUTOSH KUMAR For Petitioner(s) : Mr. Gunjan Pathak with Mr. Kanishk Singhal & Mr. Aditya Bohra For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Singhal & Mr. Rahul Kumar ORDER: 1. Heard. 2. The issue raised in the present writ petition is no more res integra. The department had initiated proceedings under Section 148A of the Income Tax Department, 1961 (....

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....d assessee can be initiated against the petitioner but only after compliance of mandatory provisions under Section 148A (b) of the Act of 1961. It is writ large on the record and the reply that the provision of Section 148A(b) of the Act of 1961 has not been complied against the legal representatives of the deceased Smt. Sneh Lata Bhandari. 8. In limited nature of adjudication, the impugn....