JUDGMENT :

(N.V. Anjaria, J.)

Heard learned advocate Mr. Darshan Patel for the petitioner and learned advocate Mr. Varun Patel for the respondent, at length.

2. By filling the present petition under Article 226 of the Constitution, the petitioner has prayed to set aside notice dated 28.3.2021 issued by the Assessing Officer under section 148 of the Income Tax Act, 1961 seeking to reopen the assessment of the petitioner for the Assessment Year 2017- 2018 stating that he had reasons to believe that income of the petitioner chargeable to tax for the assessment year under consideration had escaped tax within the meaning of section 147 of the Income Tax Act, 1961.

3. Noticing the basic facts, it was stated that the petitioner is a family trust, which filed the petition through one of the trustees-the authorised signatory. It is the case that the petitioner Trust filed return of income for the Assessment Year 2017-2018 on 28.2.2018 disclosing income of Rs. 72,750/-. While according to the petitioner, it disclosed all material facts fully, the notice under section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was received by the petitioner. Thereby, the assessment