JUDGMENT :

ASHOKKUMAR C. JOSHI, J.

1. This petition, under Article 226 of the Constitution of India, is filed by the petitioner – assessee seeking to quash and set aside the Notice dated 18.03.2020 issued by the respondent authority under section 148 of the Income Tax Act, 1961 (herein after referred to as “the Act”) for the Assessment Year 2013-14, as it has reason to believe that the income chargeable to tax for the assessment year under consideration has escaped assessment within the meaning of section 147 of the Act.

2. The facts in brief of the case of the petitioner are that the petitioner, who is an individual, had, filed Return of Income (Rol) on 17.03.2021 at net taxable income of Rs.23,30,760/-. The assessment under section 143(3) r/w. section 153A of the Act was finalized on 31.12.2015. However, thereafter, the impugned notice under section 148 of the Act had been issued to the petitioner. The Rol for the Assessing Officer 2013-14 was filed on 21.03.2014 earlier, and there was submission dated 23.12.2015, filed before the Assessing Officer. The petitioner also furnished the i