DILIP GANGARAM PATIL Vs. ADDITIONAL/JOINT/DEPUTY ASSISTANT

JUDGEMENT

(1.) Rule. By consent of the parties, since pleadings are completed, taken up for final disposal. By consent of the parties, both the writ petitions are disposed of by common order since the issue involved is identical. We propose to treat Writ Petition No.2771 of 2022 as a lead matter.

(2.) The petitioner challenges notice dtd. 25/3/2021 issued under Sec. 148 of the Income Tax Act, 1961 ('the Act') for the assessment year 2013-14.

(3.) The petitioner is engaged in the business of real estate and has filed his return of income on 27/9/2013 declaring total income of Rs.54,91,960.00. On 31/12/2015, an assessment order under Sec. 143(3) of the Act came to be passed accepting the return income.