IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO. 14336 OF 2021 Shrikant Phulchand Bhakkad (HUF), Through its Karta Shrikant S/o Phulchand Bhakkad, Age : 45 Years, Occu. : Business, R/o Ramjeevan Phulchand Bhakkad, New Mondha Road, Jalna, Tq. & Dist. Jalna.

PAN No. AAPHS6778C .. Petitioner Versus

1. Joint Commissioner of Income Tax Range – 1, Aurangabad.

2. Income Tax Officer, Ward – 1, Jalna, Tq. and Dist. Jalna.

3. Income Tax Officer, National Faceless Assessment Centre, Delhi. .. Respondents Shri Raviraj R. Chandak, Advocate for the Petitioner.

Shri Alok Sharma, Advocate for Respondent Nos. 1 to 3.

CORAM : R. D. DHANUKA AND S. G. MEHARE, JJ.

CLOSED FOR JUDGMENT ON : 24.03.2022 JUDGMENT PRONOUNCED ON : 22.04.2022 JUDGMENT (Per : R. D. Dhanuka, J.) :-

. Rule. Shri Alok Sharma, the learned counsel for respondents waives service. Rule is made returnable forthwith.

2. By this petition filed under Article 226 of the Constitution of India, the petitioner has impugned notice dated 31^st March, 2021 issued by the respondent No. 2 under Section 148 of the Income Tax Act, 1961 (for short “I. T. Act”) and also order dated 02^nd December, 2021 passed by the respondent No.