1. The instant writ petition has been filed by the petitioner challenging the impugned reassessment notice dt. 29th March, 2018 and the notice/order dt. 13th September, 2018, passed by the respondents deciding the objections in response to the notice issued under Section 148 of the Income Tax Act, 1961.

2. Brief facts of the case, as pleaded in the petition, are that the petitioner is carrying out the business of trading in Oil and Ghee and is regularly getting his books of accounts audited and thereafter filing its Income Tax return from year to year. Petitioner has pleaded that for the financial year 2010-11 i.e., the Assessment Year 2011-12, the petitioner got his books of accounts audited, filed his Income Tax return on 30th September, 2011, declaring the total income of Rs. 2,75,121/- and accordingly Income Tax was paid by the petitioner.

3. The petitioner has pleaded that a notice dt. 29th March, 2018, was issued under Section 148 of the Act, 1961for the assessment year 2011-12 and it was proposed to assess/reassess the income for the assessment year 2011-12 as respondent carried a belief that income for said assessment years has escaped assessment. It is pleaded that in compliance of the impugned notice, the petitioner submitted before the authorities, that returns were filed earlier on 30th September, 2011, and the tax was paid.

4. The petitioner has pleaded that without providing the reasons for reassessment proceedings, the respondents issued notices under Section 143 (2) of the Income Tax Act, 1961 and also issued notice under Section 142 (1) of the Income Tax Act, 1961 dt. 10th August, 2018, whereby certain queries were raised. The petitioner has pleaded that a request was made after receipt of notice dt. 29th March, 2018, to provide the reasons recorded for initiation of reassessment proceedings. The petitioner has pleaded that request was again made by letter dt. 21st August, 2018, to provide copy of reasons for reassessment, as mandated by law.

5. The petitioner has pleaded that on 21st August, 2010, the respondents provided the reasons recorded for initiation of reassessment proceedings and it emerged that the proceedings under Section 148 of the Act, were initiated on the basis of order passed by CIT(A) in the case of one Shri Munna Lal Pareek, wherein it was held that petitioner was the actual beneficiaryowner of the Bank A/c No. 1790101442770 and name of Munna Lal Pareek was used by the petitioner and amount of Rs. 43,81,500/- escaped from assessment for tax purpose.

6. The petitioner has pleaded that on receipt of reasons recorded for issuance of notice under Section 148 of the Act, a request was made to provide material available with the reference to Munna Lal Pareek and the respondents provided the copy of assessment order and appellate order passed in the case of Munna Lal Pareek by letter dt. 24th August, 2018.

7. The petitioner has further pleaded that in response to the notice received by him under Section 148 of the Income Tax Act, 1961, he filed objections on 11th September, 2018 and as many as 13 objections were raised.

8. The petitioner has pleaded that the respondents by the impugned speaking order dt. 13th September, 2018, has decided the objections in a cryptic manner and completely failed to appreciate and consider the objections raised by the petitioner in proper perspective and has rejected the objections with preconceived notions.

9. Learned counsel for the petitioner-Mr. Sidharth Ranka, has submitted that the order of disposal of objections by impugned order is passed in gross abuse of exercise of judicial or quasi-judicial power, and the same is illegal, arbitrary, based on surmises, without jurisdiction or in excess of jurisdiction, invalid, inoperative, vague, ineffective in law, without authority and competence, void-ab-initio, completely baseless, based on wrong reading of law and is a nullity in the eyes of law.

10. Counsel for the petitioner submitted that the proceedings under Secti