The assessee filed writ against the issue of notice u/s. 148 of the Act. Dismissing the writ petition the single judge held that prima facie reopening of the assessment was in order. On appeal the division bench set aside the order of the single judge and   observed that there was no conclusive finding on the validity of the reopening of the assessment under section 147 after taking note of the objections which had been raised by the assessee and only a prima facie finding had been recorded by the single judge. Therefore, the assessee would not be prejudiced if relegated to the appeal remedy before the Commissioner (Appeals) against the order and the assessee should be permitted to raise the issue regarding the validity of the reopening also, which could be decided by the Commissioner (Appeals) as first among the several issues. All the findings recorded by the single judge on the validity of the reopening proceedings were vacated.