The petitioner challenged the order passed under section 148A(d) of the Act, on the ground that the order was passed without considering the objections raised by the petitioner. Dismissing the petition the Court held that  for rectification of errors statutory remedy has been provided. The reasons assigned by the Assessing Officer to tentatively believe that taxable income has escaped assessment cannot be brushed aside at the threshold without a fact-finding procedure, especially when the petitioners are not remediless and have got equally efficacious recourses under the Act. Court held that where the proceedings have not even been concluded by the statutory authority, the writ court should not interfere at such a premature stage. (AY.2018-19)