HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3403 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- "a) Issue a writ and/or order and or direction in the nature of certiorari or any other appropriate writ, order or direction QUASHING THE REASSESSMENT PROCEEDINGS INITIATED AGAINST THE PETITIONER VIDE NOTICE DATED 30.08.2024 U/s 48 OF THE INCOME TAX ACT, 1961 FOR THE A.Y. 2014-15 (Annexure No.1 to writ petition); b) Issue a writ and / or order and or direction in the nature of certiorari or any other appropriate writ, order or direction quashing the impugned notice dated 30.8.2024 for the Assessment Year 2014-15 issued by Respondent under section 148 of the Income Tax Act, 1961 and proceedings initiated pursuant thereto;" 3. On perusal of documents, it appears that after notice dated August 30, 2024 under Section 148 of the Income Tax Act, 1961 was issued by the authorities for the Assessment Year 2014-15, the petitioner has filed objection to the same, but the same has still not been dealt with by the authorities. 4. In light of the same, the authorities are directed to pass a reasoned order Versus Counsel for Petitioner(s) : Rishi Raj Kapoor Counsel for Respondent(s) : Amit Mahajan, Gaurav Mahajan Laxmi Steels .....Petitioner(s) Dcit Central Circle, Ghaziabad And Another .....Respondent(s) in accordance with law within a period of 12 weeks from date, after granting an opportunity of personal hearing to the petitioner. 5. All points of law shall be kept open before the authorities including the point of limitation. 6. With the above direction, the writ petition is disposed of. September 15, 2025 DKS WTAX No. 3403 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad