Dismissing the writ petition the Court held that the notice of reassessment had been issued with the approval of the Commissioner and it was in consonance of section 151 of the Act and without any apparent illegality. After issuance of notice under section 148, the first course was to file the return. Except for filing return, the assessee had taken all other courses such as filing of objections and invoking the writ jurisdiction of the court. Even if an order were passed after reopening pursuant to the notice, the assessee would have a statutory remedy as provided in the Act. The notice of reassessment could not be quashed. (AY.2012-13)