Dismissing the petition the Court held  that the jurisdictional authority along with notice dated March 13, 2023 under section 148A(b) of the Act had supplied information available with it with the documents such as Insight Portal, wherein information and description had been given. In the notice dated March 13, 2023 under section 148A(b) and the order dated March 28, 2023 under section 148A(d) of the Act issued by the Assessing Officer, it was clearly mentioned that in the Insight Portal, the case of the assessee was flagged as a high risk case for the relevant assessment year. The order under section 148A is  valid. It is settled that the words used in the provisions of a taxing statute are required to be given their plain meaning and nothing can be implied from or read into it.  The scheme for reassessment of escaped income introduced by the Finance Act, 2021 ([2021] 432 ITR (St.) 52).(AY. 2019-20)