Anshul Jain v. Principal Commissioner of Income-tax & Anr
[Citation -2022-LL-0902-13]

Citation 2022-LL-0902-13
Appellant Name Anshul Jain
Respondent Name Principal Commissioner of Income-tax & Anr.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 02/09/2022
Judgment View Judgment
Bot Summary: For Respondent(s) UPON hearing the counsel the Court made the following ORDER 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. Under the circumstances, the High Court has rightly dismissed the writ petition. Signature Not Verified No interference of this Court is called for.


ITEM NO.21 COURT NO.8 SECTION IV-B SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 14823/2022 (Arising out of impugned final judgment and order dated 02-06-2022 in CWP No. 10219/2022 passed by High Court Of Punjab & Haryana At Chandigarh) ANSHUL JAIN Petitioner(s) VERSUS PRINCIPAL COMMISSIONER OF INCOME TAX & ANR. Respondent(s) IA No. 121106/2022 - EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT & IA No. 121109/2022 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) Date : 02-09-2022 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Ms. Astha Sharma, AOR Mr. Alok Mittal, Adv. Mr. Ravinder Singh, Adv. Ms. Mantika Haryani, Adv. Mr. Sanjeev Kaushik, Adv. Ms. Deeksha Agrawal, Adv. Mr. Shreyas Awasthi, Adv. For Respondent(s) UPON hearing counsel Court made following ORDER What is challenged before High Court was re-opening notice under Section 148A(d) of Income Tax Act, 1961. notices have been issued, after considering objections raised by petitioner. If petitioner has any grievance on merits thereafter, same has to be agitated before Assessing Officer in re-assessment proceedings. Under circumstances, High Court has rightly dismissed writ petition. Signature Not Verified No interference of this Court is called for. Digitally signed by VISHAL ANAND Date: 2022.09.03 13:14:21 IST present Special Leave Petition stands dismissed. Reason: Pending applications stand disposed of. (R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR Anshul Jain v. Principal Commissioner of Income-tax & Anr
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