Pr. Commissioner Of Income Tax vs Shree Prakash Singh
2022 Latest Caselaw 1116 Gua

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GAHC010075922021




                              THE GAUHATI HIGH COURT
   (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                                   Case No. : ITA/5/2021

            PR. COMMISSIONER OF INCOME TAX, SHILLONG
            AAYAKAR BHAWAN, M.G. ROAD, SHILLONG-793001.



            VERSUS

            SHREE PRAKASH SINGH
            GURGAON, A-23/21, DLF, PHASE-I, GURGAON.



Advocate for the Petitioner   : MR. S SARMA

Advocate for the Respondent : MR B P BORAH (r-1)




                                    BEFORE
                         HONOURABLE THE CHIEF JUSTICE
                     HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

                                         ORDER

Date : 29.03.2022

None appears for the appellant.

Mr. D. P. Borah, learned counsel for the private respondent no. 1 is present.

This appeal has already been admitted on 09.09.2021 on the following substantial question of law:

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"Whether the conclusion of the learned Tribunal that the notice issued

under sections 147 and 148 of the Income Tax Act was invalid, is perverse in the eye of law and therefore, the impugned judgment calls for reversal ?"

Meanwhile, the arguing counsel for the appellant Mr. S. Sarma has been appointed as Member of the Appellate Tribunal. Therefore, let fresh notice be issued to the appellant department so that another counsel is engaged.

Fix for hearing in the week commencing from 9th May, 2022.

                       JUDGE               CHIEF JUSTICE




Comparing Assistant