(M.R. Shah and Krishna Murari, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 14823/2022, decided on September 2, 2022
Anshul Jain _______________________________________ Petitioner;
v.
Principal Commissioner of Income Tax and Another ___ Respondent(s).
IA No. 121106/2022 – Exemption From Filing C/C of the Impugned Judgment & IA No. 121109/2022 – Permission to File Additional Documents/Facts/Annexures)
Petition(s) for Special Leave to Appeal (C) No(s). 14823/2022; CWP No. 10219/2022; IA No. 121106/2022; and IA No. 121109/2022
The Order of the court was delivered by
Order
1. What is challenged before the High Court was the re-opening notice under Section 148A(d) of the Income Tax Act, 1961. The notices have been issued, after considering the objections raised by the petitioner. If the petitioner has any grievance on merits thereafter, the same has to be agitated before the Assessing Officer in the re-assessment proceedings.
2. Under the circumstances, the High Court has rightly dismissed the writ petition.
3. No interference of this Court is called for.
4. The present Special Leave Petition stands dismissed.
5. Pending applications stand disposed of.
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