JUDGMENT :

BELA M. TRIVEDI, J.

1. The petitioner by way of present petition filed under Article 226 of the Constitution of India has challenged the impugned notice dated 31.03.2019 (Annexure A) issued under section 153C of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’) the preliminary order dated 10.10.2019 passed by the respondent rejecting the objections of the petitioner (Annexure D) and the order dated 30.10.2019 passed again rejecting the objections raised by the petitioner (Annexure F).

2. The short facts giving rise to the present petition are that the petitioner had received a notice dated 31.03.2019 issued under section 153C of the said Act calling upon the petitioner to prepare true and correct return of his total income for the A.Y. 2012-13 in the prescribed form and manner under the Act. The petitioner therefore filed a return of income on 17.09.2019 in response of the said notice. The petitioner thereafter received the notice dated 23.09.2019 issued under section 142(1) of the said Act calling upon the petitioner to furnish the accounts and documents specified in the Annexure in connection with the scrutiny assessment proceedings under section 143(3)