ORDER :

The Notice issued under Section 154 of the Income Tax Act, 1961 is under challenge in the writ on hand.

2. The impugned notice reveals that the Assessment Order under Section 143 (3) r/w Section 147 of the Income Tax Act, dated 27.02.2015 for the Assessment Year 2011 – 12 requires to be amended, as there is a mistake apparent from the record within the meaning of Section 154 of Income Tax Act, 1961. Thus the Authority Competent, in order to provide an opportunity to the petitioner, issued a notice fixing the date and time for personal hearing i.e., 09.07.2018 at 11.00 AM. The petitioner had not chosen to appear in person before the respondent, but has chosen to file the present writ petition mainly on the ground that the case of the petitioner is not falling within the scope of Section 154 of Income Tax Act and thus the respondent has no jurisdiction to issue notice and consequently, the impugned notice is liable to be set aside. However, the fact remains that the writ petitioner filed a reply to the notice in writing on 09.07.2018.

3. The learned counsel appearing on behalf of the petitioner strenuously contended that the case on hand is a classic case, where there is an erro