(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned advocate Mr. B. S. Soparkar for the
petitioner and learned Senior Standing Counsel Ms. Maithili
D. Mehta for the respondent.
2. By this petition under Articles 226 and 227 of the
Constitution of India, the petitioner has challenged the notice
dated 10/03/2022 issued under Section 148A(b) of the Income
Tax Act, 1961 (for short, ‘the Act’) and the order dated
06/04/2022 passed under Section 148A(d) of the Act and the
notice issued under Section 148 of the Act of the even date.