S.M. Subramaniam, J.

The writ petitioner filed this writ petition, challenging the notice issued by the respondent dated 30.3.2016 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') in respect of the assessment year 2009-2010 and the consequential order dated 16.12.2016.

2. In this writ petition, the writ petitioner is M/s. Sun Direct TV Pvt. Ltd., represented by its Vice President-Finance/Authorised Signatory.

PLEADINGS OF THE PETITIONER AS WELL AS THE ARGUMENTS:

3. The writ petitioner filed the returns of income for the assessment years 2009-2010 within the prescribed time limit. The returns were selected for compulsory scrutiny under CASS and scrutinised under Section 143(3) of the Act and the assessments were completed in respect of the returns. While-so, the impugned notice has been issued by the respondent in proceedings dated 30.3.2016 under Section 148 of the Act to reopen the assessment years 2009-2010.

4. The grievance of the writ petitioner is that the returns filed by the writ petitioner had been assessed under Section 143(1) of the Act and again as a special case under Section 143(3) by way of complete scrutiny of accounts. Under