Emkay Global Financial Services ... vs Assistant Commissioner Of Income Tax ... on 6 February, 2024

2. Petitioner is in the business of shares and stock broking. Petitioner is challenging the action of Respondent No.1 of issuing notice dated 31st March 2021 under Section 148 of the Income Tax Shivgan ::: Uploaded on - 07/02/2024 ::: Downloaded on - 08/02/2024 02:37:04 ::: 2/7 428-oswp-2770-2022.doc Act, 1961 ("the Act") seeking to reassess Petitioner's income for Assessment Year ("AY") 2015-16. Petitioner is also challenging an order dated 26th February 2022 passed by Respondent No.2 rejecting Petitioner's objections to the issuance of notice under Section 148 of the Act.