JUDGMENT :

J.B.PARDIWALA, J.

1. Rule, returnable forthwith. Ms.Mauna Bhatt, the learned Standing Counsel, waives service of notice of rule for and on behalf of the respondent.

2. By this Writ Application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:

“(a) quash and set aside the impugned notice at Annexure-’A’ to this Petition;

(b) pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the notice at Annexure-’A’ to this petition and stay further proceedings for assessment for A.Y.2013-14;

(c) any other and further relief deemed just and proper be granted in the interest of justice;”

3. The facts giving rise to this Writ Application may be summarized as under:

(3.1) The writ-applicant filed his return of income for the Assessment Year 2013-14 on 30th July, 2013, disclosing the total income at Rs.29,72,118/-. The revised return of income was filed on 26th February, 2014, disclosing the income at Rs.29,72,118/-.

(3.2) Thereafter, the case of the writ-applicant was selected for scrutiny assessment and notices dated 23.6.2015, 6.8.2015 and 18.8.2015 respectively under section 142(1) of