Notice was issued u/s 131 by ADI (Inv) to furnish details of cash deposited in Pradhan Mantri Garib Kalyan Yojana, 2016. Not being satisfied with the reply, search was conducted at residential and business premises of assessee and issued a notice under section 153A of the Act. The assessee  filed the writ petition challenging  the issue of notice u/s  153A of the Act on the ground that the assessee’s case was that after deposit of aforesaid amount of tax, surcharge and penalty, he was entitled for benefit of provisions of clauses 199-I and 199-J of PMGKY, 2016 and, therefore, income which was disclosed as aforesaid could not be included in total income . Dismissing the petition the Court held that a mere show cause notice as challenge was premature. Even otherwise, since grievance of assessee stood fully redressed in light of written instructions of revenue which stated that income which had been disclosed by him under PMGKY would be excluded from assessment of block year for which notice under section 153A had been issued, instant petition was to be dismissed.