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Case Law Details

Case Name : Dilipkumar Premji Chheda Vs Income Tax Officer Ward Thane (Bombay High Court)
Appeal Number : Writ Petition No. 10162 of 2022
Date of Judgement/Order : 24/08/2022
Related Assessment Year :
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Dilipkumar Premji Chheda Vs ITO (Bombay High Court)

1. Issue notice. Mr. Ajeet Manwani, learned counsel waives service for the Respondents. Objections be filed in six weeks.

2. Learned counsel for Petitioner states that the impugned notice dated 7th April, 2021 issued under Section 148 of the Act is unsustainable in law and in as much as it is issued after expiry of a period of six years prescribed in terms of the first proviso to Section 149 of the Act.

3. List on 10th October, 2022.

4. In the meantime, ad-interim relief granted earlier shall continue to operate till the next date.

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