Varun Vimleshkumar Mehta v. Dy. Commissioner Of Income Tax Central Circle 8(3), Mumbai And 2 Others

1/1 401-WP-3400-2019.doc PURTI PRASAD PARAB

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

PURTI PRASAD PARAB Date: 2022.03.24 17:21:16 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3400 OF 2019 Varun Vimleshkumar Mehta ....Petitioner V/s.

Deputy Commissioner of Income Tax Central Circle 8(3), Mumbai and Ors.

...Respondents

---- Mr. Devendra H. Jain for Petitioner.

Mr. Sham V. Walve for Respondents-Revenue.

---- CORAM : K.R. SHRIRAM & N. R. BORKAR, JJ.

DATED : 22nd MARCH, 2022 P.C. :

1.

This is a petition filed under Article 226 of the Constitution of India impugning a notice dated 25th March 2019 issued under Section 148 of the Income Tax Act, 1961 (the said Act) informing petitioner that respondents have reasons to believe that petitioner' s income chargeable to tax for Assessment Year 2012-2013 has escaped assessment within the meaning of Section 147 of the said Act.

2.

We have perused the reasons for reopening dated 13th March, 2019 with the assistance of Mr. Jain. We do not find any error in the exercise of jurisdiction by respondents.

3.

Therefore, petition dismissed.

(N. R. BORKAR, J.) (K.R. SHRIRAM, J.) Purti Parab