J U D G M E N T

RAVINDER DUDEJA, J.

1. The instant writ petition has been filed with the following prayer:-

“1. To set-aside the impugned notice dated 22.03.2018 issued u/s 148 of the Income Tax Act, 1961 for A.Y. 2011-12 issued by respondent no. 1 and letter dated 13.11.2018 by Joint Commissioner of Income Tax, Special Range -9, New Delhi.

2. To issue a writ, direction or order in the nature of Certiorari, Mandamus or any other appropriate writ, direction or order quashing the impugned notice dated 22.03.2018 issued u/s 148 of the Income Tax Act, 1961 by respondent 1 and letter dated 13.11.2018 by the Joint Commissioner of Income Tax i.e. respondent 1.

3. To stay the operation of the further proceedings in pursuance to notice dated 22.03.2018 issued u/s 148 and letter dated 13.11.2018 as an Interim Relief.”

FACTUAL BACKGROUND:

2. Petitioner is engaged in the business of freight forwarding. In consideration of the services performed in the business carried on by the petitioner company, customers make payment of the service charges and other charges, to the petitioner company, both by cheques and/or through banking channels including electronic transfers and in some cases by cash and i