JUDGMENT :

Bhargav D. Karia, J.

1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Senior Standing Counsel Mr. Nikunt Raval for learned advocate Ms. Kalpana Raval for the respondents.

2. Rule returnable forthwith. Learned advocate Mr. Nikunt Raval waives service of notice of Rule on behalf of the respondents.

3. Since the issue involved is in narrow compass, with consent of learned advocates appearing for the respective parties, the matter is taken up for final hearing.

4. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the notice dated 28.3.2021 issued under Section 148 of the Income-Tax Act, 1961 (for short ‘the Act’) for Assessment Year 2016-17.

5. The reasons recorded for issuance of the notice read as under :

“1. Brief Details of the Assessee :

The assessee filed his return of income for A.Y.2016-17 declaring total income of Rs.3.08.58.620. The return of income was processed u/s 143(1) of the I.T.Act. Subsequently, this case was selected for scrutiny and assessment u/s 143(3) of the I.T.Act finalized on 28.11.2018 at assessed income of Rs.3,08,58,620/- as returned.

2.