JUDGMENT :

Raja Basu Chowdhury, J.

1. The present writ petition has been filed, inter alia, for declaration that the reassessment proceeding including the notices dated 25th March, 2022, 31st March, 2022, the order dated 29th April, 2022, the notice dated 29th April, 2022 and the order dated 22nd March, 2024 are arbitrary, without jurisdiction and should be recalled and set aside.

2. The petitioner’s case proceeds on the premise that on or about 25th March, 2022, the petitioner was served with a notice under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’) in respect of the assessment year 2018-2019. The same was duly responded to by the petitioner by a communication in writing dated 26th March, 2022. Incidentally, without considering the said reply, another notice under Section 148A(b) of the said Act was issued on 31st March, 2022 in respect of the assessment year 2018-2019. The petitioner had once again responded to the said notice by reiterating its stand taken in the response dated 26th March, 2022.

3. Record would reveal that the said show cause was disposed of by passing an order dated 29th April, 2022 issued under Section 148A(d) for the a