Sanjay Ramkrishna Jagtap v. Income Tax Officer, Ward – 1 (2), Nagpur & Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH : NAGPUR WRIT PETITION NO. 1515 OF 2022 Sanjay Ramkrishna Jagtap Vs. Income Tax Officer, Ward – 1 (2), Nagpur & Ors. -- Petitioner/s -- Respondent/s Mr. Kapil Hirani, Advocate for the Petitioner.Mr. S.N. Bhattad, Advocate for Respondent Nos. 1 to 4. CORAM : NITIN JAMDAR &ANIL L. PANSARE, JJ. DATE : 13 APRIL 2022. P. C.: The Petitioner has challenged the notice issued underSection 148 of the Income-tax Act, 1961 for re-assessment ofincome. 2.Learned Counsel for the Respondents points out thatthe return filed by the Petitioner has been accepted and there is noaddition, and therefore, it is not necessary to examine the challengeto the notice as it would be academic. 3.Learned Counsel for the Petitioner states that the legalchallenge to the notice be continued as in future the factum ofissuance of notice may be held against the Petitioner. 4.We do not intend to examine this aspect in abstract. Asand when such eventuality arises, it is open to the Petitioner toagitate the points which are raised in this petition. 5.With these clarifications, the Writ Petition is disposedof. [ ANIL L. PANSARE, J. ] [ NITIN JAMDAR, J. ]