S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice u/s 148A(b) issued without approval from specified authority-Held, order u/s 148(d) neither a final order nor any demand arose from it-Liberty to assesee to raise any point of merit-Writ petition disposed in favor of Revenue. [S. 148, 148A(b) 148A(d), 151, Art. 226]