ORDER :

Niral R. Mehta, J.

1. Heard learned advocate Mr. Manish J. Shah for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for learned Senior Standing Counsel Mrs. Kalpana Raval for the respondent.

2. By way of this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge notice under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’), by which the Revenue has sought to reopen the assessment for the Assessment Year 2012-13.

3. Brief facts of the case are as under:

3.1 The petitioner–assessee submitted a return of income for the Assessment Year 2012-13 on 18.9.2012, declaring total income of Rs.12,12,520/-.

3.2 A notice under Section 148 of the Act dated 31.03.2018 was issued upon the petitioner. Pursuant thereto, the petitioner has filed her response on e-proceedings portal stating that return for the Assessment Year 2012-13 has already been filed vide acknowledgment no.8965711180912, the same may be considered as return filed under Section 148 of the Act. It was further requested to supply copy of reasons recorded for reopening of Assessment under Section 147 of the Act. A copy of reasons was forwarded vide letter dated