The Assessing Officer had passed an order under section 148A(d) and issued a notice under section 148 seeking to reopen the assessment for relevant assessment year. The assessee filed writ petition challenging the  order and notice on the ground that the impugned order under section 148A(d) and resulting reopening notice under section 148 was passed without taking into account assessee’s reply. Court dismissed the petition on the ground that the notice is premature stage when the proceedings initiated against the assessee are yet to be concluded by the statutory authorities. (AY. 2016-17)