Assessing Officer issued notice under section 148A(b) upon petitioner alleging certain business expenses claimed by assessee was not allowable.  Petitioner challenged notice on ground that no enquiry was conducted regarding information received and approval of specified authority was also not obtained for conducting enquiry, as required by clause (a) of section 148A. Petitioner further submitted that only 7 days time was given to petitioner to submit reply to notice; while, clause (b) contemplates 30 days notice. Dismissing the petition the Court held that   not only information, but investigation report was also shared with petitioner-Further, first notice was issued to petitioner on 21-3-2024 and, by last notice dated 3-4-2024, petitioner was allowed time to file reply till 13-4-2024, therefore, petitioner had more than three weeks to submit complete reply. Since petitioner had not demanded personal hearing, submission that personal hearing was not given to petitioner by Assessing Officer before issuing notice did not appear to be correct. Further, since Principal Chief Commissioner of Income Tax had granted approval on 19-4-2024 and order under clause (d) of section 148A was passed by Assessing Officer, same day, statutory requirement of prior approval was also met and order passed by Assessing Officer could not be faulted on this count. Accordingly  notice issued to petitioner under section 148A(b) is  upheld. Writ petition is dismissed.  (AY. 2017-18)