S.K. Srivastava vs Central Board of Direct Taxes

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

Table of Content
1. writ petition challenging assessment notices. (Para 1 , 2 , 3 , 4)
2. arguments on jurisdiction and notice validity. (Para 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16)
3. judgment references supporting petitioner's claims. (Para 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26)
4. respondents' defense and legal authority. (Para 28 , 29 , 30 , 31 , 32 , 33 , 34)
5. court's analysis on faceless assessment scheme. (Para 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48 , 49)
6. court's discretion in jurisdiction issues. (Para 50 , 51 , 52 , 53 , 54 , 55 , 56 , 57 , 58 , 59 , 60)
7. final observations on income assessment. (Para 61 , 62 , 63)
8. writ petition dismissed. (Para 65)

JUDGMENT

Dinesh Kumar Sharma, J.

INDEX OF CONTENTS

Preface	1
Factual Background	2-4
Submissions made on behalf of the Petitioner	5-27
Submissions advanced on behalf of the Revenue	28-36
Rebuttal submissions of Petitioner	37-38
Analysis and Findings	39-64
Conclusion	65

Preface

1. The present writ petition under Article 226/227 has been filed by Sh. S. K. Srivastava (retired) seeking the following reliefs:

(i) To set aside and quash the Notice dated 27.03.2021 alleged to have been issued to Writ Petitione