Nakshatra Vimleshkumar Mehta v. Deputy Commissioner Of Income Tax Central Circle 8(3) And 2 ORS

Digitally signed by GAURI AMIT GAEKWAD Date:

2021.11.30 11:55:28 +0530 GAURI AMIT GAEKWAD 1/1 912.WP-3396-2019.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3396 OF 2019 Nakshatra Vimleshkumar Mehta ....Petitioner V/s.

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

....Respondents ---- Mr. Devendra H. Jain for petitioner.

Mr. Sham V. Walve a/w. Mr. Pritish Chatterjee for respondents-Revenue. ---- CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ.

DATED : 29th NOVEMBER 2021 P.C. :

This is a petition filed under Article 226 of the Constitution of India impugning a notice date 27th 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.

We have perused the reasons for reopening dated 7th June 2019 with the assistance of Mr. Jain. We do not find any error in the exercise of jurisdiction by respondents.

Therefore, petition dismissed.

(AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad