SIMABEN VINODRAI RAVANI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Rule. Ms. Mauna Bhatt, learned Advocate waives service of notice of Rule on behalf of the respondent. In the facts and circumstances of the case and with the consent of learned Counsel appearing for respective parties, present petition is taken up for final hearing today.

(2.) By way of this petition under Article 226 of the Constitution of India, the petitioner ? assessee has prayed for an appropriate writ, direction and order quashing and setting aside the impugned notice under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as "Act") at Annexure-G and the reassessment order under Section 143(3) of the Act, which is at Annexure-T.

(3.) Facts leading to the present Special Civil Application in nutshell are as under: