Assessing Officer issued on assessee-company a notice under section 148A(b) intimating that on investigation of documents in his possession it was seen that assessee during year had sold 13 plots in cash and sales consideration received by it remained unexplained and supplied documents to assessee.  He thereafter passed an order under section 148A(d) stating that amount of sales consideration received in cash required to be reassessed. On writ the Court held that   stand taken by assessee that it had no knowledge about sale transaction by power of attorney holder is  not a ground for revenue not to proceed against it.  Since a detailed adjudication on merits of information available with Assessing Officer and defence set up by assessee is not contemplated at stage of passing an order under section 148A(d). Writ petition is  dismissed.  (AY. 2020-21)