JUDGMENT :

1. Heard Sri Abhinav Mehtotra, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the Income Tax Department.

Order on Amendment Application No.02 of 2022 dated 18.04.2022

2. With the consent of the learned counsel for the parties, amendment application is allowed. Necessary amendment be carried out during the course of the day.

The applicant is also permitted to correct the Assessment Year in the prayer clause of the amendment application.

Order on Writ Petition

3. This writ petition has been filed praying for the following relief:-

"(a) Issue a writ, order or direction in the nature of certiorari quashing the order dated 19.03.2022 passed by the respondent revenue rejecting the objections taken by petitioner on the matter concerning "issue" of notice under Section 148 of the Income Tax Act.

(b) Issue a writ, order or direction in the nature of certiorari quashing the notice under Section 148 of Income Tax Act, as also the Sanction, authorizing the issuance of such notice, both even dated 31.03.2021; and the connected proceeding for reassessment of Income for A.Y. 2013-14.

(c) That, this Hon'ble Court be pleased to issue a writ, order or direction in t