GAUHATI HIGH COURT ISSUES ORDER ON MUKUND SYSTEM AND NETWORKING AND ANR. V/S THE ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX AND ORS.

GUWAHATI, India, Aug. 19 -- Gauhati High Court issued the following order on July 21:

1. These writ petitions are preferred by the assessees assailing the proceedings initiated under Section 147 of the Income Tax Act. It raises similar questions of law and are therefore taken up together for hearing and disposal.

2. In W.P(C) No. 7101/2017; W.P(C) No. 7102/2017; W.P(C) No. 7103/2017 and W.P.(C) No. 7104/2017, the petitioners put into challenge the recording of reasons for issuance of notice under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), the notice under Section 148 of the Act, the Notice under Sub-Section 2 of Section 143 dated 23.05.2017 as well as the notices under Sub-Section 1 of Section 142 dat...