By the Court.—Supplementary-affidavit filed by the petitioner is taken on record.

Heard Mr.J.N. Mathur, Senior Advocate duly assisted by Mr.Mudit Agarwal and Mr.Anand Prakash Sinha, learned Counsel for the petitioner and Mr.Alok Mathur, learned Counsel for the Revenue.

2. Through the instant writ petition, the petitioner assails the impugned notice dated 11.9.2013 issued by the opposite party No. 2/Deputy Commissioner of Income Tax, Range -2, Lucknow, contained in Annexure 1 to the writ petition.

3. The petitioner is an assessee with the Income Tax Department and has been discharging his obligations under Income-tax Act, 1961. The petitioner had filed his returns at Lucknow upto the Assessment Years 2011-12 as his place of principal business was within the territorial area which was assigned to the Assessing Officer, Range- 2, Lucknow by the competent authority in exercise of the powers under Section 120 (3) of the Income-tax Act, 1961. From the Assessment Year 2012-13, related to Financial Year 2011-12, the petitioner has shifted his place of business at New Delhi and accordingly filed his income-tax return at Delhi. Later on, a notice under Section 143 (2) of the Income-t