ORDER :

1. By filing this writ application, under Article 226 of the Constitution of India, the writ applicant seeks to challenge the impugned notice dated 31.03.2019 issued under Section 148 of the Income Tax Act, 1961 and assessment order dated 29.08.2019 at Annexure-N to this writ application.

2. Briefly stated the facts that, the writ applicant-assessee is an individual had earned long term capital gain of Rs. 1,86,51,572/- on sale of immovable property and while filing the return of income, same amount was claimed as exempt income under Section 54B of the Act, on account of purchase of new agriculture land for the AY 2012-13. She had filed her return of income on 06.07.2013 for the relevant year AY 2012-13 declaring her total income at Rs. 12,01,550/- whereby, she had claimed the exemption of Rs. 1,86,51,572/- under section 54B of the Act. The return of income was processed initially under Section 143(1) of the Act. The case of the assessee for the year under consideration was selected for scrutiny assessment. The notices under Section 143(2) and 142(1) of the Act dated 02.09.20214 and 07.11.2014 respectively, came to be issued and assessee was called for to furnish various deta