JUDGMENT :

(Manoj Kumar Tiwari, J.) :

1. By means of this writ petition, petitioner has sought the following relief:-

(i) Issue a writ, order or direction, in the nature of certiorari quashing all the assessment proceedings for the Assessment Year 2017-18 in respect of the notices u/s 148A(b) dated 21.03.224, notice u/s 148A(b) dated 29.03.2024 and notice u/s 148A(b) dated 03.04.2024 (Annexure Nos. 4, 5 & 7); Order u/s 148A(d), notice u/s 148 (issued by respondent no. 3), along with approval u/s 148 (accorded by respondent no. 2) (Annexure No. 8 (colly)); and to hold that the same are unconstitutional, without jurisdiction, void ab-initio, without proper opportunity of hearings and therefore against the principles of natural justice and fair play;

(ii) issue a writ, order or direction in the nature of mandamus directing the respondent nos. 2 & 3 to order de-nova assessment proceedings for the Assessment Year 2017-18, by following the procedures enshrined u/s 148A(a), 148A(b), 148A(c) & 148A(d) in letter and spirit; and allow reasonable opportunities of hearing, adhering to the principles of natural justice and fair play.

2. In this writ petition, petitioner has challenged three noti