JUDGMENT :

[Sandeep Mehta, J.]

1. The instant writ petition has been preferred by the petitioner Rampal Samdani under Article 226 of the Constitution of India for assailing the reassessment notice (Annexure-5) dated 30.03.2021 issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2013-14 and the notice (Annexure-7) dated 17.06.2021 issued under Section 143(2) read with Section 147 of the Income Tax Act for the same assessment year.

2. Brief facts relevant and essential for disposal of the writ petition are noted herein below:

The petitioner did not furnish his return of income for the Assessment Year 2013-14 for the reason that he was having income lower than the basic exemption limit prescribed under the Income Tax Act and Rules. A notice dated 08.04.2016 issued by the ITO Ward No.3, Chittorgarh was received by the petitioner proposing to initiate assessment proceedings under Section 147 of the Income Tax Act. While complying with the said notice, the petitioner filed return of the income in the prescribed format on 09.05.2016 and declared his income for the said assessment year i.e. 2013-14 as Rs.45,000/-. While declaring his income in the return, the petiti