The AO initiated reassessment proceedings by passing an order under section 148A(d) of the Act and notice was issued under section 148 of the Act. The assessee filed its return of income and participated in the proceedings . The  assessee challenged the notice by filing writ petition . Dismissing the petition the Court held that once any quasi -judicial function is commenced by the issue of notice under section 148 , the same is subject to the limitation contained in section 149 of the Act  and there is no scope for any reset . Further , having  filed  revised return  ,the  assessee participated in the proceedings and surrendered to the jurisdiction of the AO , the assessee cannot take advantages of its own wrongs .  (AY. 2018 -19 )