ORDER :

J.B.PARDIWALA, J.

1. By this writ application under under Article 226 of the Constitution of India, the writ applicant has prayed for the following relief:-

“(A) This Hon'ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned 148 notice at Annexure-B and the order disposing the objections at Annexure-I.

(B) This Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction asking the respondent not to proceed further in pursuance of section 148 notice at Annexure-B and the order rejecting the objections at Annexure-I.

(C) Pending the hearing and final disposal of this application, this Hon'ble Court be pleased to stay further proceedings in pursuance of section 148 notice at Annexure-B.”

2. The subject matter of challenge in the present litigation is to the notice of reopening of the assessment issued under Section 148 of the Income Tax Act, 1961 (for short 'the Act') for the A.Y. 2015- 2016.

3. It is not in dispute that the return of income was filed for the year under consideration, but no scrutiny