HON'BLE MR. JUSTICE G.R. MOOLCHANDANI Mr. Vinay Kothari for the appellant.
Having considered the arguments advanced and the material available on record, we are of the view that this appeal involves following substantial questions of law :- Whether on facts and circumstances and in law the learned ITAT is justified in holding that the information gathered by the department during the enquiries carried out by Investigation Wing, does amount to the information, for making the reason to believe for issue of notice u/s.148 of the Act, 1961 ? Admit. Issue notice.
Connect with Income Tax Appeal No.76/2016 Anil Kumar Boonlia Vs. ITO, Ward-I, Bhilwara.
[G.R. MOOLCHANDANI], J. [GOVIND MATHUR], J.
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