IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

Writ Petition (M/S) No.2804 of 2016

Maruti Nandan Sah

.…..Petitioner

Versus

Income Tax Officer

…….Respondent

Mr. Mohit Maulekhi, Advocate for the petitioner

Mr. H.M. Bhatia, Standing Counsel for the respondent

Date of Judgment: 26.12.2016

Hon’ble V.K. Bist, J.

Petitioner has approached this Court seeking

following reliefs:-

i)

A writ, order or direction in the nature of

certiorari quashing the impugned notice u/s

148 of the Income Tax Act, 1961 dated

31.03.2016

issued

by

the

respondent,

proposing to reassess the income for the year

A.Y. 2009-10 and pursuant reassessment

proceedings (Annexure-1).

ii)

A writ, order or direction in the nature of

mandamus

directing

the

respondent

restraining them from proceeding any further

in pursuance of notice u/s 148 of the Income

Tax Act, 1961 dated 31.03.2016 (Annexure-1).

2.

Brief facts of the case, as necessary in the

writ petition are, that the petitioner/assessee is

Principal Member of the AOP (Association of Persons)

namely Maruti Sah & Brothers – PAN AABAM0677P

and during his relevant year i.e. AY 2009-10 derived