JUDGMENT :

1. Heard Shri Ankur Agarwal, learned counsel for the petitioner, Shri S.P. Singh, learned Additional Solicitor General of India assisted by Shri Krishna Agarwal, learned Senior Standing Counsel for the respondent/Income Tax Department and Shri Anant Kumar Tiwari, learned Central Government Standing Counsel.

2. With the consent of the learned counsel for the parties, this writ petition is being finally heard without calling for a counter affidavit inasmuch as no disputed question of fact is involved in the writ petition. The reliefs sought in the writ petition are reproduced below :

"(i) Issue a Writ, Order or Direction in the nature of Certiorari quashing the impugned notice u/s 148 of the Act, dated 31.03.2021, received by the Petitioner on 01.04.2021, issued by Respondent-No.3, for A.Y. 2014-15. (Annexure No. 2)

(ii) Issue a Writ, Order or Direction in the nature of Certiorari quashing the notice u/s 144 of the Act, dated 13.01.2022, issued by Respondent No.4, for A.Y. 2014-15 to the Petitioner. (Annexure No. 4)

(iii) Issues a Writ, Order or Direction in the nature of p