Review petition dismissed as notices issued u/s 148 had valid base for triggering an enquiry

Ramakant Vs ITO (Delhi High Court) Delhi High Court held that it cannot be said that the notices issued u/s 148 of the Income Tax Act had no basis for triggering an enquiry, and therefore, were invalid. Accordingly, review petition dismissed. Facts- The instant review petition has been preferred by the petitioner/assessee against judgement dated 31.01.2023 passed in WP(C) 13/04/2019. It was contended that the writ petition was instituted to seek, inter alia, the relief that notice dated 31.03.2019 issued u/s 148 and notice dated 27.11.2019 issued u/s 142 were invalid in law. It is submitted th...