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2005 Supreme(All) 1388

R.K.AGRAWAL, RAJES KUMAR
Dass Friends Builders Pvt. Ltd. , Anil Kumar Agarwal – Appellant
Versus
Deputy Commissioner Income Tax – Respondent


Advocates:
GOVIND KRISHNA, O.P.AGARWAL, Rohit Agarwal,

RAJES KUMAR, J.

( 1 ) BY means of the present revision, following reliefs has been claimed.

a) issue a writ, order or direction in the nature of certiorari quashing the slow cause notice dated 26. 7. 1999 issued by the respondent (Annexure No. IX ). a-1) to issue a writ order or direction in the nature of certiorari quashing the notice under section 148 of the Income Tax Act dated 24. 12. 1998 received on 11. 1. 1999 issued by the respondent (Annexure No. 1 ).

b) issue any other writ, order or direction as this Honble court deems fit and proper. c) award the cost of the petition to the petitioner.

( 2 ) THE brief facts of the case-giving rise to the present petition are that the petitioner is a company carrying on the business of construction of building in the city of Agra. The Company was incorporated on 31st January, 1994. For the assessment year 1995-96, the petitioner filed its return regarding the construction of the building showing the loss of Rs. 2,77,400/ -. The assessment was completed under Section 143 (1) of the Income Tax Act (hereinafter referred to as the "act" ). The respondent issued a notice under Section 148 of the Act on 24. 12. 1998 to reopen the case for the a



























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