After a survey by OSBCPL, documents were seized from the assessee indicating that the assessee had advanced cash loans and received interest. Notice u/s 148 was issued stating that income had escaped assessment. After the rejection of objections, a letter for issuance of a DIN No. to the notice u/s 148 was issued. On writ, the Hon’ble High Court held that the provisions of Section 148A of the Act and the guidelines issued by the CBDT provide for passing a speaking order after considering the reply and the material on record. The impugned order was not in consonance with the procedure prescribed and the issue goes to the root of the jurisdiction for initiating the proceedings under section 148 of the Act. The case falls within the exception of the self-imposed restriction of not entertaining the writ where the alternative remedy is available. The Court quashed the order and remanded the matter back to Revenue. Hence, a writ petition is allowed. (AY. 2015-16)