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2023 Supreme(Del) 2869

RAJIV SHAKDHER, TARA VITASTA GANJU
Rishab Garg – Appellant
Versus
Income Tax Officer – Respondent


Advocates appeared:
Mr S. Krishnan & Mr Amandeep Mehta, Advocates, for the Petitioner.
Mr Ruchir Bhatia, Senior Standing Counsel, for the Respondent.

JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral)

CM APPL. 7037/2023

1. Allowed, subject to just exceptions.

W.P.(C) 1840/2023 & CM APPL. 7036/2023 [Application filed on behalf of the petitioner seeking interim relief]

2. Issue notice.

2.1. Mr Ruchir Bhatia, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.

3. In view of the directions that we propose to pass, Mr Bhatia says, that no counter-affidavit is required to be filed.

4. Therefore, with the consent of the counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself.

5. This writ petition is directed against the order dated 10.04.2022 passed under Section 148A(d) of the Income Tax Act, 1961 [in short `the Act'], and the consequent notice dated 11.04.2022 issued under Section 148 of the Act.

5.1. The impugned order and notice concern Assessment Year (AY) 2018-19.

6. Besides laying challenge to the aforementioned notice and order, the petitioner has also sought a direction for grant of copies of the three approvals stated to have been given by respondent no.2 under Section 151 of the Act, and the information

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