Rahul Dhandhania v. Union Of India And ORS

OD - 45 ORDER SHEET WPO/919/2022

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction ORIGINAL SIDE RAHUL DHANDHANIA -VSUNION OF INDIA AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: February 28, 2022.

[Via video conference] Appearance:

Ms. Rosy Banerjee, Adv.

... for the petitioner Mr. S. Roy Chowdhury, Adv.

Mr. Madhu Jana, Adv.

... for the respondent/Income Tax The Court : Heard Learned Advocates appearing for the parties. In this matter the petitioner has challenged the impugned notice dated 31st March, 2021 under Section 148 of the Income Tax Act, 1961 relating to Assessment Year 2014-15 which was received by the petitioner within 31st March, 2021 without making any objection to the aforesaid impugned notice under Section 148 of the Act and as such this Writ Petition is dismissed on the ground of being pre-matured. (MD. NIZAMUDDIN, J.) RS