ORDER

1.Heard M/s G.Vardini Karthik, learned counsel for the Petitioner and Mr.Avinash Krishnan Ravi, learned Junior Standing Counsel for the Respondents.

2. In this Writ Petition, the Petitioner has challenged the Impugned Order dated 29.07.2022 passed by the respondent under Section 148A(d) of the Act under the New regime and the Impugned Notice dated 29.07.2022 issued by the respondent under Section 148 of the Act under the new regime for the Assessment Year 2014-2015

3. The Petitioner, a wholesale dealer of Aavin Milk products had earlier filed a Return of Income for the Assessment Year 2014-2015 on 17.11.2014 There the Petitioner had declared a gross turnover of Rs.32,11,48,134/-

4. The Return of Income was accompanied with Form No.3CB, wherein details of turnover, gross profit etc., for the previous year was declared. Later, a Scrutiny Assessment Order dated 29.06.2016 was also passed by the Assessing Officer under Section 143(3) of the Act.

5. Pursuant to the aforesaid Assessment Order dated 29.06.2016, a Reassessment Notice was issued under Section 148 of the Act on 08.04.2021 under the old regime as in force till 31.03.2021. The Petitioner also filed a reply to the same, pursua