The petitioner has challenged the validity of the

Assessment Order passed under Section 143(3) of the

Income Tax Act dated 19.12.2019 for the Assessment Year

2017-18 and also the Computation Sheet at Annexure- A1.

The petitioner has also sought for issuance of writ of

certiorari to quash the Notice of Demand at Annexure- A2

issued under Section 156 of the Income Tax Act.

2.

The petitioner submits that pursuant to the Notice

issued under Section 142(1) of the Income Tax Act dated

19.07.2019, time was granted to file reply by 30.07.2019.

3

It is further submitted that a fresh Notice came to be issued

at Annexure- G once again on 17.12.2019 calling for reply to

be furnished by 21.12.2019. It is further submitted that as

regard to the Notice dated 17.12.2019, the petitioner had

made out reply, copy of which is enclosed at Annexure- J.

3.

It is submitted that the Assessing Officer has

proceeded to pass the Order of Assessment on 19.12.2019,

though as per Annexure- G time was allowed for furnishing

of reply till 21.12.2019.

4.

Learned counsel appearing for the Revenue

submits that due to change in the incumbent, it appears that

Notice was issued once again as per Annexure- G and the