BHARATKUMAR DINUBHAI PATEL Vs. INCOME TAX OFFICER WARD

JUDGEMENT

(1.) Rule returnable forthwith. Learned advocate appearing for the respondent waives service of notice of rule. With consent of the learned advocates appearing for the parties, the matter is taken up for final hearing today.

(2.) By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dtd. 22/3/2021. The Notice was issued under Sec.148 of the Income Tax Act. The petitioner has also prayed that the order dtd. 9/2/2022, by which the objections were disposed of be quashed and set aside.

(3.) Facts in brief indicate that the petitioner filed his returns of income for Assessment Year 2015-16 on 13/8/2015 declaring a total income of Rs.2,50,620.00. The return was selected for scrutiny. A detailed scrutiny was undertaken.