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TMI Blog2021 (5) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... anding counsel appearing on behalf of the respondents objected the said contentions by stating that an adjudication / enquiry is required for the purpose of establishing these facts and in this regard, the petitioner has to submit the details and documents before the authorities, enabling them to form an opinion and proceed in accordance with law - HELD THAT:- This Court is of the considered opini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as contemplated. - W.P.No.33144 of 2018 And W.M.P.No.38444 of 2018 - - - Dated:- 16-4-2021 - Honourable Mr. Justice S.M.Subramaniam For the Petitioner : Mr.Niranjan Rajagopalan For M/s.G.R.Associates For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel[IT] ORDER The Notice issued under Section 148 of the Income Tax Act to reopen the assessment of the year 2009-10 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enabling them to form an opinion and proceed in accordance with law. However, the present writ petition is filed by one Mr.K.Rajesh and the impugned notice was issued to his deceased mother Smt.K.Srivalli. 5. This Court is of the considered opinion that all such material facts and circumstances are to be established by submitting proof and evidences and such an exercise cannot be done by the Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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