VIJAY VASANT KULKARNI vs ASST. COMMISSIONER OF INCOME TAX CIRCLE AND ORS

Revati 1 4.wp-9833.22(J).docx SAYYED 1. Assistant Commissioner of Income Tax Circle (2), Pune, Income Tax Office PMT Building, Shankar Seth Road, Pune-411 037. 2. Addl. Commissioner of Income Tax Range 2, Pune, Income Tax Office, PMT Building, Shankar Seth Road, Pune-411 037 3. Addl./Joint/Dy./Asst.CIT/ Income Tax Officer National Faceless Assessment Centre Delhi 4. Union of India through the Secretary, Ministry of Finance, North Block, New Delhi-110001. .. Respondents _______________________________________________________________ Mr. R. S. Padvekar a/w Tanzil Padvekar and Ms. Tejal P. Kharkar for the petitioner. Mr. Suresh Kumar for the respondents. _______________________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. RESERVED ON : 3 February 2025 PRONOUNCED ON : 5 February 2025 Revati 2 4.wp-9833.22(J).docx JUDGMENT (Per Jitendra Jain, J.) :- 1. By this petition under Article 226 of the Constitution of India the petitioner challenges re-assessment order passed under Section 147 read with Section 144B of the Income Tax Act (hereinafter referred to as “the Act”) and notice of demand both dated 29 March 2022 for the assessment year 2015-16. Brief