VIPIN SANGHI, SANJEEV NARULA
Vanita Sanjeev Anand – Appellant
Versus
Income Tax Officer Ward 45(1) – Respondent
JUDGMENT
Sanjeev Narula, J. (Oral) - The present petition under Article 226 of the Constitution of India seeks quashing of the notice under Section 148 of the Income-Tax Act (hereinafter referred to as "the Act") dated 29.03.2018 for reopening of the assessment in respect of Assessment Year (hereinafter referred to as "AY") 2011-12.
2. The brief facts leading to the filing of present petition, are that the Petitioner who is a regular income tax assessee filed her return of income for the AY 2011-12 on 15.07.2011. The Assessing Officer (hereinafter referred to as "AO") vide letter dated 22.03.2018 issued under Section 133(6) of the Act, called for certain information from the assessee. The same was provided by the Petitioner on 28.03.2018, at the time of hearing. Subsequently, Respondent issued a notice dated 29.03.2018 under Section 148 of the Act, which is impugned in the present petition. In response thereto, Petitioner filed her return of income on 30.04.2018 and pursuant to a request for supply of''reasons to believe'', the AO furnished the same on 10.07.2018. Assessee''s objection
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