2025 (6) TMI 1717

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....ed Senior Standing Counsel Mr. Karan Sanghani for the respondents. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "(A) Your Lordships be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioner's case and after going into the validity and legality thereof be pleased to quash and set aside the impugned order dated 28.03.2022 (Annexure F) passed by Respondent No. 3 and impugned notice dated 29.03.2022 (Annexure G) issued by Respondent No. 3; (b) Your Lordships be pleased to issue a writ of Manda....

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....ed just and proper in the facts and circumstances of the present case may kindly be granted." 3. The petitioner-Company filed its return of income declaring total income of Rs. 84,380/- for the Assessment Year 2018-19. It is the case of the petitioner that email ID and Mobile Number were duly intimated to the Income Tax Department and intimation under section 143(1) of the Income Tax Act,1961 [for short 'the Act'] was given on 06.02.2019 accepting the return of income. 3.1 Thereafter, a notice under section 148A(b) of the Act was issued on 19.03.2022 by the respondent No. 3-The Income Tax Officer, Ward-3 (1)(1), Rajkot, calling upon the petitioner to show the cause as to why the notice under section 148 of the Act should not be issued....