J U D G M E N T

DINESH KUMAR SHARMA,J :

INDEX OF CONTENTS Paras Preface ………………………………………………………………… 1 Factual Background…………………………………………………… 2-4 Submissions made on behalf of the Petitioner……………………...... 5 - 27 Submissions advanced on behalf of the Revenue……………………. 28 - 36 Rebuttal submissions of Petitioner………………………………….... 37 -38 Analysis and Findings………………………………………………...39 - 64 Conclusion………………………………………………………............65 Preface

1. The present writ petition under Article 226/227 has been filed by Sh. S. K. Srivastava (retired) seeking the following reliefs:

(i) To set aside and quash the Notice dated 27.03.2021 alleged to have been issued to Writ Petitioner under Section 148 of Income Tax Act, 1961 (hereinafter referred as „Act‟) for assessment year (A.Y.) 2016-17 for reassessment of alleged Salary Income of A.Y. 2016-17;

(ii) To quash and set aside Notices under Section 142(1) for reassessment of A.Y. 2016-17, Orders dated 09.02.2022 and Notices dated 04.03.2022 under Section 142 (1) and under Section 144 of the Act for (A.Y.) 2016-17 of the National Faceless Assessment Centre (hereinafter referred as NFAC) for A.Y. 2016-17 for ex-parte assessment of writ petitioner.

Factual Backgroun