1. The jurisdiction of this Court under Article 226 of the Constitution of India has been invoked by the petitioner herein calling in question the notices dated 15-3-2016 and 13-4-2016 issued under Section 148 of the Income Tax Act, 1961 (for short, 'the IT Act') for reassessing the petitioner's income for the assessment year 2009-10 and eventually also seeks to challenge the order dated 5-8-2016 by which the assessing officer has rejected the petitioner's objection.

2. The aforesaid challenge has been laid in the following factual backdrop : -

3. The petitioner was duly assessed for the assessment year 2009-10. It is the case of the petitioner that on 13-4-2016, for the first time, he was served with notice under Section 148(1) of the IT Act through his Chartered Accountant and the petitioner was never served with notice alleged to be issued under Section 148(1) of the Act on 15-3-2016. Responding to the notice so issued, the petitioner filed return on 2-5-2016 and thereafter, sought reasons to believe from the assessing officer and thereafter, he was served with notice dated 4-5-2016 under Section 143(2) of the IT Act for the assessment year 2009-10. Thereafter, the petition