Dismissing the petition the Court held that  the  assessee had made out a baseless and frivolous case that the initial notice under section 148A(b), the order under section 148A(d) and the consequent notice under section 148 related to three assessment years 2016-17, 2017-18 and 2018-19 which was contrary to record.  The initial notice under section 148A(b) it had been clearly described that the notice had been issued relating to the financial year 2015-16 relevant to the assess-ment year 2016-17. In the annexure to the notice under section 148A(b) incidentally the Assessing Officer might have recorded some transactions relating to some other financial years, but, considering the annexure as a whole, the initial notice under section 148A(b) had been issued for the assessment year 2016-17 only.Accordingly the initial notice under section 148A(b), the order under section 148A(d) and the notice under section 148 were valid.(AY.  2016-17)