SANDIP BHIKHUBHAI PADSALA Vs. INCOME TAX OFFICER,

JUDGEMENT

(1.) Rule. Ms. Mauna Bhatt, learned advocate waives service of notice of rule on behalf of the respondents.

(2.) In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, the present petition is taken up for final hearing today.

(3.) By way of this petition under Article 226 of the Constitution of India the petitioner-assessee has challenged the impugned notice dated 16/03/2016 issued under Section 148 of the Income Tax Act by which for the Assessment Year 2011-12 the assessment is sought to be reopened for the reasons recorded in the communication dated 27/06/2016.