AKIL KURESHI, J.

1. Petitioner, a private limited company, has challenged an order dated 31.03.2016 passed by the Deputy Commissioner of Income-tax, petitioner's Assessing Officer.

2. For the assessment year 2013-14, the petitioner filed the return of income on 28.09.2013 The Assessing Officer took such return into scrutiny. During such scrutiny assessment, the Assessing Officer issued a notice dated 08.03.2016 to the petitioner company, proposing to get the petitioner's accounts for the financial year 2012-13 relevant to assessment year 2013-14, audited by a special accountant. In such notice, he recorded that he had received information called for from the assessee. On verification of the record, he found that the Gujarat High Court had passed an order dated 30.03.2012, under which, five companies viz. Chanakya Buildcon Pvt. Ltd., Chanakya Infracon Pvt. Ltd., Takshashila Properties Pvt. Ltd., Takshashila Realities Limited and Youngstar Infracon Pvt. Ltd., were amalgamated with the Takshashila Gruh Nirman Pvt. Ltd. It was noticed that these five companies were initially the partnership firms already doing the business of real estate and construction which were later on con