Assessee challenged order passed under section 148A(d) and consequential notice issued under section 148 on ground that order under section 148A(d) had been passed without considering reply filed by assessee raising objections to notice issued to assessee under section 148A(b). Dismissing the petition the Court held there is vexed distinction between jurisdictional error and error of law/fact within jurisdiction and for rectification of errors statutory remedy has been provided. On facts when proceedings initiated were yet to be concluded by a statutory authority, interference by High Court in exercise of jurisdiction under article 226/227 of Constitution at this intermediate stage was not warranted.  (AY. 2018-19)