The assessee filed a writ petition against the issue of notice u/s 148 of the Act. Dismissing the writ petitions, that the writ petition at this stage was premature and thus ought not to be entertained. It was open to the assessee to raise all its objections and place reliance on the judgment referred to and circular before the assessing authority, who shall consider them while passing the orders of assessment. [It was made clear that while completing the assessment, the assessing authority shall afford reasonable opportunity in accordance with law. (AY. 2015-16, 2016-17, 2017-18)