JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records of the writ petitioner on the file of the first respondent to quash the impugned order, dated 30.03.2022 passed under Section 263 r.w.s 144 and 144B of the Act for the Assessment Year 2012-13 in ITBA / AST / S / 144 / 2021-22 / 1042099472(1) and consequently direct the first respondent to complete the fresh re-assessment for the assessment year 2012-13 after granting reasonable/sufficient opportunity of hearing.

Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records of the writ petitioner on the file of the first respondent to quash the impugned order, dated 29.03.2022 passed under Section 263 r.w.s 144 and 144B of the Act for the Assessment Year 2012-13 in ITBA / AST / S / 144 / 2021-22 / 1041928002(1) and consequently direct the first respondent to complete the fresh re-assessment for the assessment year 2013-14 after granting reasonable/sufficient opportunity of hearing.)

1. The petitioner, who is an assesee poste