On writ against the notice under section 148 of the Act the Court held that where a part of cause of action had accrued to assessee within territorial jurisdiction of Bombay High Court, inasmuch as initial notice under section 148A(b) was issued by Assessing Officer in Mumbai, Bombay High Court would have jurisdiction to entertain present writ petition, more so when Bombay High Court had proceeded to exercise jurisdiction in case of assessee while entertaining a challenge to initial notice under section 148, issued under unamended provisions of section 148 as it existed before 1-4-2021. Ad -interim relief was granted and the Respondents were directed to file the reply, within six weeks. The matter is kept for hearing on 13–1-2023.b