JUDGMENT

K.R. Shriram, J. - Since pleadings in the petition are completed, we have decided to dispose the petition at admission stage itself.

2. Petitioner is impugning notice dated 31st March, 2019 issued under Section 148 of the Income Tax Act, 1961 (the Act) stating that respondents have reasons to believe that income chargeable to tax for the A.Y. 2012-13 has escaped assessment within the meaning of Section 147 of the Act.

3. Thereafter, petitioner was provided reasons for re-opening by communication dated 28th September, 2019. The reasons reads as under :

1. The assessee has filed return of income for the A. Y. 2012-13 on 30.03.2013 declaring total income of Rs.3,72,997/-.

2. In this case credible information received vide letter bearing No.DDIT(Inv)/Unit-6(3)/Information/2018-19 dated 30.03.2019 has been received in this office on 31.03.2019 by email at 05:47 PM, from Dy. Director of Income Tax (Inv.)-6(3), Mumbai wherein it is stated that "the suspect person have defrauded the Maharashtra Government by preparing fabricated/bogus documents and used them as genuine documents. The accused persons especially the public servants by misusing their designation under criminal conspiracy