2026 (7) TMI 1900

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ain and Mr. Mani Bhadra Jain, Advs. For the Respondent : Mr. Sunil Agarwal, SSC, Ms. Monica Benjamin, Mr. Gibran Naushad, JSCs and Mr. Rohit Chakraborty, Adv. ORDER 1. The petitioner has preferred the present writ petition under Article 226 of the Constitution of India, impugning the notice dated 24.06.2025 issued under Section 143(2) of the Income Tax Act, 1961 (hereinafter referred to a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le issuing the notice under Section 143(2) of the Act of 1961, the reason for taking a case for scrutiny is to be given. She submitted that maybe the first notice dated 24.06.2025 was a general notice but thereafter, a specific notice dated 24.09.2025 under Section 142(1) of the Act of 1961 was issued whereby relevant information so also documents were demanded. 5. Having heard learned counsel ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....epartmental matter. 8. No assessee can as a matter of right ask as to why his case has been taken up for scrutiny. Even before the Court, an assessee cannot make such prayer, unless he is able to demonstrate that there is arbitrariness or vendetta, behind taking up his case for scrutiny. 9. According to us, the first notice under Section 143(2) of the Act of 1961 is only an intimation to the....