ORDER :

1. The petitioner has filed this writ petition seeking quashment of the order dated 13.08.2012 and subsequent notice dated 06.11.2012 issued by the respondents as also proceedings drawn in pursuance of the notices.

2. Quint essential facts giving rise to the present writ petition are that the petitioner submitted his income tax return under Section 139(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the assessment year 2010-2011 on 05.10.2010. The petitioner thereafter received a notice dated 03.08.2012 under Section 143(2) of the Act for personal appearance on 13.08.2012. According to the petitioner, the said notice was received by him only on 07.08.2012. In response to the said notice, the petitioner submitted his objection on 13.08.2012 stating that the notice is beyond limitation provided under the proviso to Section 143(2) of the Act, and therefore, the proceedings were liable to be dropped. However, his objection was rejected vide order dated 13.08.2012 which was said to be received on 17.08.2012. The petitioner was also intimated vide letter dated 13.08.2012 regarding next date of hearing to be 24.08.2012. The petitioner thereafter collected