Dismissing the petition the Court held that the assessee has not alleged procedural impropriety, irregularities or violation of statutory provisions in the matter of initiation of proceedings or passing of the order under S. 148A(d).  There is no allegation that his reply was not considered or opportunity of hearing was not afforded to him. It appears that the Department received information that the value of land, which was subject-matter of transaction of sale, was far more than what has been disclosed. Therefore, on the face of it, it appears to be a case where the Department has collected certain information regarding certain income having escaped assessment. The Court is not inclined to interfere in the matter but leave the assessee to work out his remedy in the proceedings subsequent to issuance of notice under s. 148.. Followed  Anshul Jain v. Principal CIT (Writ Petn. No. 10219 of 2022, dt. 2nd June, 2022 (P&H)(HC)),  Anshul Jain v. Principal CIT (2022) 329 CTR 463/ 219 DTR 169 (SC)