ORDER :

ILESH J. VORA, J.

1. By filing this writ application under Article 226 of the Constitution of India, the writ applicant seeks to challenge the Notice dated 30.03.2018 issued by the respondent under Section 148 of the Income Tax Act, 1961 (‘the Act’ for short) seeking to reopen the writ applicant’s Income Tax assessment for the A.Y. 2011-12.

2. The brief facts leading to file this writ application can be summarized as under:

2.1 The assessee company - Garden Silk Limited is engaged in manufacturing and dealing in Men made Textiles POY. The assessee filed its return on 30.09.2011 declaring total income at Rs.70,32,21,512/- and claimed deduction under Section 80IA of the Rs.23,37,65,504/- in respect of various power generation units.

2.2 The return of income was processed under Section 143(1) of the Act.

2.3 The case of the assessee was selected for scrutiny and notice under Section 143(2) of the Act was issued on 21.08.2012 and subsequently, notices under Section 142(1) of the Act dated 11.04.2013 and 26.08.2013 were issued along with detail questionnaire. The assessee company had sub