2006 (12) TMI 534 - HC - Income Tax

Summary

The Delhi High Court, in a case with citation 2006 (12) TMI 534, addressed the applicability of a Supreme Court decision in Rajesh Kumar v. CIT regarding the necessity of issuing a notice to the Petitioner before passing an order under Section 142 (2A) of the Income Tax Act, 1961. The Court confirmed that a notice must be issued to the Petitioner as per the Supreme Court's ruling. Other issues raised in the case were reserved for further consideration.