Court held that upon issuance of notice under section 148A(b), time or extended time allowed to assessee to file response is to be excluded while computing period of limitation under section 149(1), in addition to any period of stay granted by Court.  Further, in terms of fourth proviso to section 149(1), if remaining time for passing order under section 148A(d) is less than 7 days, such remaining period shall stand extended to a further period of 7 days and period of limitation shall be deemed to be extended accordingly. Therefore, Assessing Officer was entitled to exclude 25 days for computing limitation, and order dated 6-4-2023 was within time. Dismissing the writ the Court held that  since assessee also had alternate remedy  he should pursue same before statutory authority.  (AY. 2019-20)