JUDGMENT :

CHAKRADHARI SHARAN SINGH, J.

The petitioner is an assessee, who has been allotted Permanent Account Number (PAN) AYKPS5218E within the meaning of Section 2(7) of the Income Tax Act, 1961(“the Act” for short), has filed the present writ application seeking following reliefs:-

“I) quashing the show cause notice dated 05.07.2022 (Annexure-1) issued to the petitioner under section 148A(b) of the Income Tax Act, 1961 (hereinafter “the Act”) by the respondent Assistant Commissioner of Income Tax (hereinafter referred to as “the Assessing Officer” for the Assessment Year 2018-19.

II) quashing the order dated 19.08.2022 passed under section 148A(d) of the Act (Annexure-2) holding it to be a fit case for issuance of notice under section 148 of the Act.

“I) quashing the show cause notice dated 05.07.2022 (Annexure-1) issued to the petitioner under section 148A(b) of the Income Tax Act, 1961 (hereinafter “the Act”) by the respondent Assistant Commissioner of Income Tax (hereinafter referred to as “the Assessing Officer” for the Assessment Year 2018-19.

II) quashing the order dated 19.08.2022 passed under section 148A(d) of the Act (Annexure-2) holding it to be a fit case for issuance of

I