JUDGMENT :

Bela M. Trivedi, J.

1. The petition filed by the petitioner under Article 226 of the Constitution of India is directed against the Notice dated 26.3.2019 (Annexure-B) issued by the respondent under Section 148 of Income Tax Act (hereinafter referred to the “said Act”) and the preliminary order dated 21.9.2019 (Annexure-E) passed by the respondent disposing off the objections raised by the petitioner against the said Notice.

2. The short facts giving rise to the present petition are that the petitioner is a Private Limited Company incorporated under the Companies Act and is being regularly assessed to income tax by the Income Tax Department. For the A.Y. 2012-13, a return of income was filed on 29.9.2012 by the petitioner. No scrutiny assessment was filed under Section 143(3) of the said Act. The petitioner received the impugned Notice dated 26.3.2019 issued by the respondent under Section 148 read with Section 147 of the said Act, stating inter alia that the respondent had reason to believe that the income of the petitioner chargeable to Tax for the A.Y. 2012-13 had escaped assessment. The petitioner, therefore, was called upon to deliver a return in the prescribed form for