Allahabad High Court
Eldeco Infrastructure & Properties ... vs Union Of India And 3 Others on 5 November, 2024
Author: Chief Justice
Bench: Chief Justice
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Neutral Citation No. - 2024:AHC:172559-DB Chief Justice's Court Case :- WRIT TAX No. - 1867 of 2024 Petitioner :- Eldeco Infrastructure & Properties Ltd. Respondent :- Union of India and 3 Others Counsel for Petitioner :- Abhinav Mehrotra, Satya Vrata Mehrotra, Utkarsh Malviya Counsel for Respondent :- Gaurav Mahajan, SC, K.J. Shukla, Central Govt. Counsel Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J.
1. This writ petition has been filed by the petitioner, inter alia, seeking to question the validity of notice issued under Section 148 of the Income Tax Act, 1961 (for short 'the Act') for re-assessment of income for assessment year 2014-15.
2. It is, inter alia, claimed in the petition that the notice under Section 148A dated 30.08.2024 was served to the petitioner through email alongwith a copy of sanction issued under Section 151 of the Act, however, the same did not contain any order under Section 148A (d) nor any Annexure as mentioned in the said notice was sent to the petitioner.
3. Learned counsel for the petitioner made submissions that a prayer, inter alia, has been made for directing the Revenue to supply all the material utilized for the purpose of issuance of notice under Section 148 and as mentioned in notice dated 30.08.2024.
4. Learned counsel for the respondents has no objection to the said prayer and submits that needful would be supplied to the petitioner within a period of four weeks.
5. In view of the above fact situation, leaving other issues as raised by the petitioner open, the petition filed by the petitioner is disposed of.
6. The respondents are directed to supply the requisite material to the petitioner within a period of four weeks.
Order Date :- 5.11.2024 SL/RK (Vikas Budhwar, J) (Arun Bhansali, CJ)