ORDER :

1. The petitioner has approached this Court praying for quashing of notice dated March 28, 2022 (Annexure-13) issued under Section 148A(b) of the Income Tax Act, 1961 (for short ‘the Act’), notice dated April 24, 2022 (Annexure-15) issued under Section 148 of the Act and order dated April 24, 2022 passed by respondent no. 2 rejecting the objections raised by the petitioner against issuance of notice under Section 148A(b) of the Act. Further prayer has been made for dropping the re-assessment proceedings initiated in pursuance of notice under Section 148(1) of the Act.

2. Mr. Dhruva Agrawal, learned Senior Counsel appearing for the petitioner submitted that search was carried out at the premises of the petitioner on August 31, 2015. A show cause notice was issued on June 1, 2016 under Section 153A of the Act for block assessment. The order of assessment was passed on December 31, 2017, which was challenged by the petitioner as well as the Department before the Income Tax Tribunal. The appeal filed by the petitioner was accepted whereas the one filed by the Department was d