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904-2817-19.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION NO.2817 OF 2019

Yogini Bipin Soneta

….Petitioner

V/s.

Income Tax Officer Ward 29(3)(2)

Mumbai & Ors.

…Respondents

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Mr. Devendra H. Jain a/w Ms Radha Halbe for Petitioner

Mr. Sham V. Walve for Respondents Revenue

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CORAM : K.R. SHRIRAM &

R. N. LADDHA, JJ

DATED : 3rd JANUARY 2022

P.C. :

1

Petitioner is challenging a notice dated 25^th March 2019 issued under

Section 148 of the Income Tax Act 1961 (the Act) and the subsequent order

dated 27^th August 2019 disposing petitioner'

s objections to the impugned

notice.

2

Petitioner had filed return of income on 24^th July 2012 for A.Y.-2012-

2013 disclosing gross total income of Rs.3,73,216/- and total taxable

income of Rs.3,56,250/-. The return was processed under Section 143(1) of

the Act. Thereafter, petitioner received the notice dated 25^th March 2019

under Section 148 of the Act which is impugned in this petition. In

response to petitioner'

s request, petitioner received reasons for re-opening

by a communication dated 20^th June 2019. In the reasons, it is alleged that

the Assessi