UNION BUILDERS AND DEVELOPERS Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Shri.S.Annamalai, learned counsel for the assessee.

(2.) The petition is admitted for hearing. With consent of the parties, the same is heard finally.

(3.) In this writ petition, the petitioner, inter alia, seeks a writ of certiorari for quashing of notice issued to the petitioner under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') dated 31.12.2015 for the assessment year 2009-10. In order to appreciate the petitioner's challenge to the impugned notice, few facts need mention which are stated infra.