Non-existence of reason for section 148 re­opening – HC Upholds Writ Petition

Modern Living Solutions Private Ltd Vs ITO (Bombay High Court) Non-existence of reason for re­opening – HC Upholds Writ Petition’s Maintainability Against Initiation of Section 148 Proceedings In writ petition the petitioner has raised a challenge to the initiation of proceedings and exercise of power under Section 148 of the Act of 1961 by urging that the statutory requirements prescribed by Section 148 have not been satisfied. In other words, it is submitted that since there is no existence of any reason to believe, re­opening of the proceedings by the respondent No.1 is witho...