Ajay Chowdhary vs Union Of India And Another on 16 January, 2019
2. A perusal of the writ petition shows that the challenge has been made
to the orders Annexures P-1, P-2 and P-3 on the grounds that no notice was ever
served upon the petitioner and accordingly, the ex-parte Assessment Order passed
under Sections 144/147 of the Act was bad. Reliance was placed upon the
judgment of the Apex Court rendered in R.K. Upadhyaya Vs. Shanabhai P. Patel,
(1987) 166 ITR 163, as well as of Delhi High Court in Commissioner of Income
Tax Vs. Chetan Gupta, (2016) 382 ITR 613 (Del) and Veena Devi Karnani Vs.
Income Tax Officer, (2019) 410 ITR 23, to support the aforesaid contention.