2021 (3) TMI 1457

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..... er No. 1 : Mr. Tushar Hemani, Senior Advocate. For the Respondent No. 1 : Ms. Vaibhavi K Parikh. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. Tushar Hemani assisted by learned advocate Ms. Vaibhavi K. Parikh for the petitioner. 2. Learned Senior Advocate Mr. Hemani submitted that the notice under section 148 of the Income Tax Act, 1961 (For .....

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