2019 (12) TMI 1612

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..... approached this Court challenging a notice dated 30th March, 2017, issued under section 148 of the Income Tax Act, 1961, read with the order dated 05th September, 2017, issued by the Income Tax authorities in respect of reassessment of income of the writ petitioner for the assessment year 2010-2011. A plain reading of the notice dated 30th March, 2017, reveals that the same was issued after obta .....

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..... ncome, the reason for re - opening of assessment ought to have reflected otherwise, in the notice dated 30th March, 2017. In that view of the matter - on a very short and narrow compass - we are of the view that the notice dated 30th March, 2017, issued under section 148 of the Income Tax Act read with order dated 05th September, 2017, issued by Income Tax Officer-3 (4), Kanpur, cannot be sustain .....

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