JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of Constitution of India, to issue a Writ of Certiorari, calling for the records of the writ petitioner on the file of the second respondent and to quash the impugned notice issued u/s. 148 of the Act dated 31.03.2021 in DIN and Notice No.ITBA/AST/S/148/2020-21/1032067512(1) for the Assessment Year 2014-15.)

1. In the captioned main writ petition a notice dated 31.03.2021 being a notice under Section 148 of the 'Income Tax Act, 1961' [hereinafter 'IT Act' for the sake of convenience and clarity] issued by the second respondent regarding 'assessment year 2014-15' [hereinafter 'said AY' for the sake of convenience and clarity] qua writ petitioner has been assailed.

2. This Court, with the consent of learned counsel for writ petitioner and Mr.N.Dilip Kumar, learned Senior Standing Counsel for Income Tax (Revenue Counsel), who accepted notice on behalf of all the three respondents, took up and heard out the main writ petition owing to the narrow compass on which the captioned main matter turns.

3. Short facts shorn of elaboration or in other words, facts that are imperative for appreciating this order are that the writ petitioner fi