Neutral Citation No. - 2023:AHC:193486-DB

Chief Justice's Court

Case :- WRIT TAX No. - 968 of 2023

Petitioner :- Vivek Saran Agarwal

Respondent :- Union Of India And 3 Others

Counsel for Petitioner :- Sharad Tandon,Punit Khare,Shubham

Tandon

Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Naveen

Chandra Gupta

Hon'ble Pritinker Diwaker,Chief Justice

Hon'ble Ashutosh Srivastava,J.

Heard Sri Sharad Tandon, learned counsel for the petitioner, Sri

Gaurav Mahajan and Sri N. C. Gupta, learned counsel for the

Revenue.

Challenge in this writ petition is to the impugned order dated

25.05.2023 passed by the Assessing Officer, Income Tax

Department/Respondent No.4 under Section 147 read with Section

144-B of the Income Tax Act, 1961 whereby and whereby a sum

of Rs.1,20,59,813/- has been assessed as annual income for the

Assessment Year 2015-16 and a demand of Rs.73,12,082/- towards

tax has been raised against the petitioner. A challenge to the

consequential notice under Section 148 of the Income Tax Act,

1961 dated 26.07.2022 has also been laid.

It is the case of the petitioner that he electronically filed his return

for the Assessment Year 2015-16 on 01.12.2015 declaring income