Harsha Devani, J.

1. This petition under Article 226 of the Constitution of India is directed against the notice dated 23.03.2015 issued by the respondent under section 148 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") seeking to reopen the assessment of the petitioner for assessment year 2011-12.

2. The petitioner is an individual and derives income by way of rented property, capital gains and income from other sources and is regularly assessed to income tax. The petitioner filed her return of income for assessment year 2011-12 on 06.09.2011 declaring total income of Rs. 9,00,460/-, which inter alia included long term capital gain on sale of one-half share in Banker's bungalow, Pritamnagar, Ahmedabad. The return of income was selected for scrutiny and the assessment came to be completed under section 143(3) of the Act after calling for and detailed scrutiny of documents, papers, etc., including the details in respect of the sale of one-half share in Banker's bungalow, Pritamnagar, Ahmedabad. During the course of regular assessment proceedings, the respondent issued notices dated 12.08.2013 and 10.09.2013 under section 142(1) of the Act and thereafter,