Harsha Devani, J. - (1.)Rule. Mrs. Mauna Bhatt, learned senior standing counsel waives service of notice of rule on behalf of the respondent.
(2.)Having regard to the controversy involved in the present case which lies in a very narrow compass, with the consent of the learned advocates for the parties, the matter was taken up for final hearing.
(3.)By this petition under Articles 226 and 227 of the Constitution of India, the petitioner challenges the notice dated 28.03.2018 issued by the respondent under section 148 of the Income Tax Act, 1961 (hereinafter referred to as "the Act").