2024 (7) TMI 660

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..... challenged the very basis for issuing notices under sections 148 and 148-A of Income Tax Act, 1961 - case set-up by the petitioner is that there can be no second proceeding for the same period and on the same issue which was the basis for the previous proceeding in which a final order passed and the said order is a subject matter of challenge in Appeal - As decided by HC [ 2024 (4) TMI 54 - JHARKH .....

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..... cious remedy under the Income Tax Act, 1961. HELD THAT:- We are not inclined to interfere with the impugned judgment and, hence, the special leave petition is dismissed. However, all pleas and contentions of the petitioner, Renu Singh, relating to the reopening can be raised before the appellate forum. Pending application(s), if any, shall stand disposed of.
HON'BLE MR. JUSTICE SANJIV KHANN .....

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