JUDGMENT :

1. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri Praveen Kumar, learned Senior Standing Counsel for the Income Tax Department.

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

"(i) Issue a suitable writ, order or direction in the nature of certiorari quashing the notice dated 31.03.2021 and 22.11.2021(contained as Annexure 2 and 4 to the writ petition) issued by respondent n.2 for reassessment under Section 148 and 143(2) read with Section 147 of the Act for the assessment year 2017-18.

(i-a) Issue a suit writ, order or direction in the nature of certiorari quashing the order dated 30/03.2022 (contained as Annexure No.8 to the writ petition) passed by the respondent no. 3 under section 147 read with section 144B of the Income Tax Act,1961 for the assessment year 2017-18"

Facts

3. Briefly stated facts of the present case are that the petitioner derives income from civil contract work. For the Assessment Year 2017-18, the petitioner filed a return of income on 21.03.2018 along with audit report dated 02.11.2017. The case of the petitioner was selected for scrutiny and notice under section 143(2) of the Income Tax Act, 1961 (hereinafter