M.R. Shah, J.

1. By way of this petition under Article 226 of the Constitution of India to quash and set aside the impugned notice dated 13.8.2013 (Annexure A) issued by the respondent under section 148 of the Income-tax Act (for short "the Act") to reopen the original assessment for A.Y. 2010-11 as well as the order of reassessment passed. That the petitioner filed return of income for A.Y. 2010-11 on 15.10.2010 declaring total income of Rs. 2,18,28,610/-. That the said return of income was selected for scrutiny and the Assessing Officer completed the regular assessment under section 143(3) of the Act after issuing/sending detailed questionnaire with notice under section 142(1) and after considering the details submitted by the petitioner in response to the said notice.

1.1 That thereafter, the respondent has issued the impugned notice dated 13.8.2013 under section 148 of the Act for A.Y. 2010-11 to reassess the total income. That in response to the said notice, the petitioner vide letter dated 16.6.2014 requested the Assessing Officer to treat the original return filed on 15.10.2010 as in response to the impugned notice under section 148 of the Act and also supplied copy o