On writ the assessee contended that notice was not permissible under law as it clubbed various assessment years. Dismissing the petition the Court held that the  Assessing Officer in no uncertain terms  had clarified by e-mail addressed to assessee that they were required to submit details of cash deposits made in a particular bank account in name of assessee during financial year 2015-16 relevant to assessment year 2016-17. Since information called for in notice pertained to relevant assessment year, such e-mail sent by Assessing Officer could not be construed to be an amendment of notice issued under section 148A(b).Conduct of enquiry under section 148A(a) has not been made mandatory but it is discretionary and has been vested with Assessing Officer as provision uses its expression ‘if required’. Since, order under section 148A(d) was passed by Assessing Officer after considering reply furnished by assessee in response to notice issued under clause (b), stipulation under clause (d) had been complied with by Assessing Officer who had taken a decision, on basis of material available on record including reply given by assessee and found that case of assessee for relevant assessment year was a fit case to issue notice under section 148 and, thus, provision of section 148A had been followed by AO. (AY. 2016-17)