Dismissing the appeal the Court held that  the assessee neither raised any objection to the notice issued under section 148 of the Act at the relevant point of time nor raised such issue or objection even during the course of assessment and participated in the assessment proceedings by filing reply. Even before the Commissioner (Appeals), no ground was raised with regard to the reopening of the assessment. The assessee for the first time challenged the reopening before the Tribunal by raising the ground which the Tribunal decided after considering the materiel on record. While considering a second appeal under section 260A of the Act, it would not be possible to verify and justify with regard to the sufficiency of the reasons which even otherwise could not have been considered by the court while exercising extraordinary jurisdiction under article 226 of the Constitution of India. The reassessment proceedings were valid. (AY.2009-10)