Anshul Jain Vs PCIT (Supreme Court of India)
What is challenged before the High Court was the re-opening notice under Section 148A(d) of the Income Tax Act, 1961. The notices have been issued, after considering the objections raised by the petitioner. If the petitioner has any grievance on merits thereafter, the same has to be agitated before the Assessing Officer in the re-assessment proceedings.
Under the circumstances, the High Court has rightly dismissed the writ petition.
No interference of this Court is called for.
The present Special Leave Petition stands dismissed.
Pending applications stand disposed of.
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