DIPAK RATNABHAI PATEL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs :

(2.) The subject matter of this writ-application is the impugned notice issued under Sec. 148 of the Income Tax Act, 1961 (for short, 'the Act 1961') for re-opening of the assessment for the Assessment Year 2011-12 on the ground that the income chargeable to tax had escaped assessment within the meaning of Sec. 147 of the Act 1961. The notice dated 30 th March 2018 issued under Sec. 148 of the Act 1961 is at page-14 (Annexure-A) to this writ-application. The letter dated 31 st May 2018 along with the reasons recorded for re-opening and conveyed to the writ-applicant are at page-59 (Annexure-H colly.) to this writ-application.

(3.) It appears that the writ-applicant filed his return of income on 10/1/2012 for the Assessment Year 2011-12, declaring the total income at Rs.2,10,660.00=00. Thereafter, the return was processed under Sec. 143(1) of the Act 1961 on 14/2/2012.