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 of reopening of the assessment dated 19.03.2019 issued under Section 148 of the Income Tax Act, 1961 (for short “The Act, 1961”) for the A.Y 2012-13, on the ground that, it is illegal and without jurisdiction inasmuch as the conditions precedent as laid under Section 147 of the Act are not fulfilled.

2. The brief facts can be summarized as under:

2.1 The assessee viz. Cemach Machineries had filed its return of income on 29.09.2012 for the A.Y. 2012-13 declaring total income as Nil and claimed loss of Rs.10,57,484/-. The same was processed without any scrutiny by the Revenue under Section 143(1) of the Act.

2.2 The Assessing Officer has issued notice under Section 148 of the Act based on the reasons recorded dated 06.03.2019. In response to the said notice, the assessee requested the Department to treat the original return under Section 139(1) of the Act filed on 29.09.2012 as the return of income. Notice under Section 142(1) of the Act was issued calling for the necessary particulars. As per the case of the Revenue, the Assessing O