Writ petition was  filed to quash the notice issued under section 148 on the ground that S. 115BBE is unconstitutional. Dismissing the petition the  Court held that  it is settled law that statutory Acts and their provisions are not to be declared unconstitutional on the fanciful theory that power would be exercised in an unrealistic fashion or in a vacuum or on the ground that there is an apprehension of misuse of statutory provision or possibility of abuse of power. It must be presumed, unless the contrary is proved, that administration and application of a particular law would be done “not with an evil eye and unequal hand”. Consequently, at this stage, S. 115BBE cannot be held unconstitutional on the ground that there is an apprehension of misuse of the said provision. Further, it is settled law that the Act provides a complete machinery for assessment/reassessment of tax and the assessee is not permitted to abandon that machinery to invoke jurisdiction of the High Court under Art. 226 of the Constitution. Consequently, the  writ petitions and pending applications are dismissed.  Referred, Maganlal Chhaganlal (P) Ltd. v. Municipal Corporation of Greater Bombay & Ors. (1974) 2 SCC 402, Collector of Customs v. Nathella Sampathu Chetty 1962 SCC OnLine SC 30 and CIT v. Chhabil Dass Agarwal (2013) 261 CTR  113/ 91 DTR 193 (SC)/ (2014) 1 SCC 603.  (AY.  2015-16,  2017-18)