DAXESHKUMAR NATWERLAL PATEL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Mrs. Mauna M. Bhatt, learned Senior Standing Counsel, waives service of notice of rule on behalf of the respondent.

(2.) Having regard to the controversy involved in the present case which lies in a very narrow compass and with the consent of the learned advocates for the respective parties, the matter was taken up for final hearing today.

(3.) By this petition under article 226 of the Constitution of India, the petitioner has challenged the validity of the notice dated 31.03.2018, issued by the respondent under section 148 of the Income Tax Act, 1961 (hereinafter referred to as, 'the Act'), whereby, the respondent proposes to reassess the total income of the petitioner for assessment year 2011-12.