Regarding cryptocurrency

I had purchased bitcoin in f.y 17-18 of rs.363000 and gain 390000 . now I have recieved a notice of sec.148 in which they have imposed the capital gain of rs 27000 and penalty. May I know that the central government has taken crypto from 1st April 2022.than why the income tax department is taken this case under 148 in 22-23.