JUDGMENT :

Aravind Kumar, J.

1. By way of this petition under Article 226 of the Constitution of India, petitioner has challenged the legality and validity of the impugned notice dated 29.03.2018 at Annexure-A and has sought for quashing of the same.

2. The case of the petitioner is that it is a Company registered under the provisions of the Companies Act and most of the shareholders are citizens of India and respondent being authority under Article 12 of the Constitution of India, it has invoked extraordinary jurisdiction of this Court.

3. The case of the petitioner is that it has filed its original return of income for the A.Y. 2011-12 on 27.09.2011 declaring total income at Rs.11,99,50,930/- and the revised return of income was filed on 27.09.2012 declaring total income at Rs.12,02,45,130/-. The authority has selected petitioner’s case for scrutiny and passed an assessment order in exercise of power under Section 143(3) of the Income Tax Act, 1961 (for short the “Act”) dated 29.03.2014 assessing the income at Rs.13,64,40,534/-. Thereafter, the authority issued notice to petitioner under Section 148 of the Income Tax Act on 30.03.2016 and an order came to be passed thereafter under S