Dismissing the petition the Court held that  that the Assessing Officer had information based on which an initial notice under section 148A(b) was issued to the assessee. The copy of the report of the Investigation Wing was available with the Assessing Officer and was provided to the assessee. The information or the investigation report was not wholly irrelevant for exercise of power under section 147. The assessee was at liberty to raise all the contentions consequent to the issuance of notice under section 148 in the reassessment proceedings under section 147. The order under section 148A(d) did not suffer from non-application of mind or violation of principles of natural justice. There was no breach of any mandatory requirement stipulated under section 148A.The writ petition is dismissed. (AY.2018-19)