JUDGMENT :

J.B.PARDIWALA, J.

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs;

“(a) A Writ of certiorari or any other writ, order or direction in the nature of certiorari quashing the impugned notice under section 148 of the Act dated 31-03-2021 issued by the respondent for the assessment year 2015-16;

(b) A writ of certiorari or any other writ, order or direction in the nature of certiorari quashing the impugned order passed by the respondent herein dated 24-02-2022 rejecting the objections to assumption of jurisdiction under section 148 for the assessment year 2015-16;

(c) Pending the admission and final disposal of this petition, restrain the respondent from proceeding with reassessment for the assessment year 2015-16 pursuant to the impugned notice dt. 31-03-2021 and the order dt. 24-02-2022;

(d) Provide for cost of this petition;

(e) Pass any other order(s) as this Hon’ble Court may deem to be fit and more appropriate in order to grant interim relief to the petitioner”

2. The subject matter of challenge is the legality and validity of the notice issued by the ITO, Ward 1(1), Cuttack (State of Orissa)