Notices issued under section 148 to assessee had been challenged on ground that assumption of jurisdiction under section 147 by ITO was ab initio void  .Court observed that  petitioner had approached High Court without availing alternative remedy available under Act .Further, petitioner  had not been able to put forth any cogent and satisfactory reason for exercise of extraordinary jurisdiction by High Court under article 226  . Court also observed that  since notice under section 148 had culminated into an order of assessment which could be assailed before appellate authority, writ petition could not be entertained . (AY. 2010-11)