ORDER :

1. Challenging the action of the 2nd respondent in passing the impugned final assessment order in DIN: ITBA/AST/S/143(3)/2021-22/1036001622(1) dated 29.09.2021 issued under Section 143(3) of the Income Tax Act, 1961, the present writ petition is filed.

2. The case of the petitioner, in brief, is that the petitioner is assessed to tax vide PAN No. ACAPM-9587E under the jurisdiction of the 2nd respondent. For the Assessment Year 2015-16, the petitioner filed his returns on 29.09.2015 declaring the total income at Rs. 3,94,84,810/- after claiming exemption of Rs. 1,22,34,821/- under Section 10AA of the Income Tax Act, 1961. Thereafter, the petitioner filed his revised returns on 31.10.2015 declaring the total income at Rs. 3,94,84,810/-. The assessment under Section 143(3) of the Act was completed on 21.04.2017 determining the assessed income at Rs. 3,99,40,410/-. Thereafter, the said assessment order dated 21.04.2017 was set aside by the Principal Commissioner of Income Tax, Tirupathi vide his Orders F. No. 263/Pr.CIT/TPT/2019-20, dated 13.03.2020 directing the Assessment Officer to re-assess the assessment de novo in accordance with law after making necessary examination and v