ORDER :

1. By way of present writ petition filed under Article 226 of the Constitution of India, the petitioner seeks quashment of order (Annexure P/1(a) passed under Clause (d) of Section 148A of the Income Tax Act, 1961 (for short, “the Act, 1961”) and notice issued under Section 148 of the Act, 1961.

2. The brief facts as reflected from the record are that the petitioner is a domestic company and engaged in execution of civil construction works. It has filed income tax return for assessment year 2018-2019 on 26-3-2019 declaring the total income at Rs.43,14,13,840/-. It has also been stated that the company is maintaining regular books of account as per Companies Act, 2013 and also under Section 44AB of the Act, 1961 through independent auditor wherein the financial statement is also prepared. It has been contended that regular assessment for assessment year 2018-2019 was completed under Section 143 (3) of the Act, 1961 and total income was determined as per return determining demand payable at Rs. Nil. Thereafter, respondent No.4 has issued notice under Clause (b) of Section 148A of the Act 1961 on 24-3-2022 (Annexure P/5) wherein the Assessing Authority has mentioned about the cr