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 iss

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