ORDER

Dr. S. Muralidhar, CJ. - The challenge in this writ petition is to a notice dated 16th September, 2013 issued by the Deputy Commissioner of Income Tax, Berhampur Circle, Berhampur (Opposite Party No.1) to the Petitioner under Section 148 of the Income Tax Act, 1961 (IT Act) seeking to reopen the assessment for the assessment year (AY) 2009-10.

2. While issuing notice in the petition on 7th August, 2014, this Court directed that reassessment proceeding shall remain stayed till the disposal of the writ petition.

3. The background facts are that the Petitioner is a proprietorship concern, dealing with retail sales of IMFL, mobile phone recharge vouchers business in the name of M/s. Sandeep Enterprises and execution of works contract in the name of R.D. Constructions. The Petitioner filed her return under Section 139 of the IT Act on 30th September, 2009 disclosing total income of Rs.15,30,040/-. The return was picked up as scrutiny and notices were issued under Section 143 (1) and 142 of the IT Act by the Assessing Officer (AO). The AO passed the assessment order on 22nd November, 2011 under Section 143 (3) of the IT Act computing the taxable income at Rs.19,68,310/-. The AO estim