A.P. Misra, J.

1. Heard learned counsel for the petitioner and also standing counsel for the Revenue.

2. In the present writ petition, the petitioner has sought for quashing the notice under Section 148 of the Income-tax Act, 1961, dated March 18, 1991, and restraining the Assessing Officer, Ward I(4), Kanpur, from proceeding against the petitioner in pursuance of the said notice. The petitioner had already filed an objection to the said notice which is annexure 7A to the present writ petition.

The ground of attack against the said notice by the petitioner is that since the proceedings in pursuance of the notice issued earlier against the petitioner under Section 148 were still continuing and the assessment order in question was set aside by the Commissioner of Income-tax and comments were sought for from the Income-tax Officer for ascertaining the fact as to whether the assessee had filed the return for the relevant assessment year or not, the second notice dated March 18, 1991, issued under Section 148 on the same material against the petitioner is void and illegal. It is not disputed that proceedings in pursuance of the first notice under Section 148 against the petitione