2018 (7) TMI 2180

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..... anty, Advocate ORDER P.C. :- 1. Heard. Rule. 2. This petition challenges notice dated 31st March, 2017 issued under Section 148 of the Income-Tax Act, 1961 seeking to re-open the assessment for the Assessment Year 2010-11. The assessment was earlier completed by way of intimation under Section 143(1) of the Act. The reasons to believe that income chargeable to tax has escaped assessment procee .....

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..... ,000/-. Prima-facie, we are of the view that the reasons recorded do not indicate reasonable belief of the Assessing Officer himself to issue the impugned notice. Thus, prima-facie, the impugned notice is without jurisdiction. 3. Accordingly, till the final disposal of this petition, there shall be interim stay of the impugned notice dated 31st March, 2017 issued under Section 148 of the Act. 4. .....

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