A.J. Shastri, J.

1. The petition is directed against issuance of notice under section 148 of the Income Tax Act 1961 ("the Act" for short) dated 28.3.2012. The case of the petitioner is that the petitioner is a partnership firm. Original return of income was filed by the petitioner alongwith attached documents under section 139(1) of the Act for the assessment year 2005-2006 on 28.10.2005 declaring total income of Rs. 18,09,040/-. Alongwith with said return under section 139 of the Act the petitioner had attached several documents and furnished particulars which are reflected on page-3 of the petition memo. It was also specifically pointed out by the petitioner about the issue pertaining to brokerage and commission during the hearing. The petitioner's return came to be selected for scrutiny and after scrutiny under section 143(3) of the Act, assessment order came to be passed on 27.12.2007. By that time, on 20.2.2006, notice was issued under section 143(2) of the Act and in compliance thereto and in response to the questionnaire which was furnished on 23.10.2007, the petitioner has replied again and furnished all necessary details by communication dated 28.11.2007. In additi