Dismissing the petition the Court held  that the jurisdictional Assessing Officer would continue to proceed and have jurisdiction to decide the notices under section 148 which were originally issued by him. The original notice under section 148 was issued by the jurisdictional Assessing Officer, which had been treated to be a notice under section 148A of the new regime and section 148 of the old regime, as notices under section 148A(a) and (b). He would, therefore, be the best person to assess and reassess under section 147. Where there was an allegation of escapement of income, on account of which notices were issued by the jurisdictional Assessing Officer, must be reached to a logical conclusion by the same officer. The procedure which had been laid down under the new regime would have to be followed by the jurisdictional Assessing Officer. No prejudice would be caused if such a course was adopted by the jurisdictional Assessing Officer. The assessees relating to the orders passed by the Assessing Officer on the merits could be raised in appeal before the appellate authority. If appeals were filed, they should be decided on the merits and the delay should be condoned. The prescribed time limitation under the Act, should be accordingly treated as extended on account of the pendency of the writ petitions.