JUDGMENT :

SUBHASH VIDYARTHI, J.

1. Heard Shri Suyash Agrawal and Ms. Surangama Sharma, learned counsel for the petitioner and Shri Manish Misra, learned counsel for the respondents.

2. By means of this writ petition filed under Article 226 of the Constitution of India, the petitioner has challenged the validity of a notice dated 31.03.2021 issued by the Assistant Commissioner of Income Tax, Sitapur New (hereinafter referred to as ‘ACIT’) under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’) proposing to assess/reassess the income/loss for the assessment year 2015-16, stating therein that he has reasons to believe that petitioner's income chargeable to tax has escaped assessment and directing the petitioner to submit a return for the said assessment year. The petitioner has also challenged the order dated 02.09.2021 passed by the ACIT rejecting her objections against the initiation of re-assessment proceedings under Section 147 read with Section 148 of the Act.

3. The petitioner’s case is that on 30.03.2016, he had filed an income-tax return for the assessment year 2015-16 for a total income of Rs. 10,69,430/- before the Income Tax Officer-3 (5), Lakhimpur an