(1.) By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the notice issued by the respondent - Revenue under Sec. 148 of the Income Tax Act, 1961 (for short, "the Act") dtd. 27/3/2021, thereby the reassessment sought to be initiated for the Assessment Year 2014-15.
(2.) The brief facts of the case can be stated as under:
(3.) Thus, being aggrieved and dissatisfied with the aforesaid, the petitioner has approached this Court for appropriate writ, order or directions.