Case Law Details
GDR Finance And Leasing Private Limited Vs ITO (Delhi High Court)
1. This writ petition is directed against order dated 23.07.2022 passed under Section 148A(d) of the Income Tax, 1961 [in short “Act”] and the consequent notice of even date i.e., 23.07.2022 issued under Section 148 of the Act.
2. The impugned order and notice were preceded by a notice dated 05 .2022 issued under Section 148 A (b) of the Act concerning assessment year (AY) 2015-2016.
3. A perusal of the notice shows that the principal allegation against the petitioner was the following:
“2. As per the information available on lnsight Portal & flagged by the Directorate of lncome-Tax (System) as per risk profiling, the information relating to evasion of tax by the assessee has been disseminated, brief of which are as under:
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