Dismissing the writ petition the Court held that where the proceedings had not even been concluded by the statutory authority, the writ court should not interfere at such a premature stage. From a bare reading of the notice, it could not be held that the authority had assumed jurisdiction not vested in it. The correctness of the order under section 148A(d) was being challenged on a factual premise contending that jurisdiction had been wrongly exercised. There is a distinction between jurisdictional error and error of law/fact within the jurisdiction. For rectification of errors statutory remedy has been provided. The notice of reassessment could not be quashed. (AY.2018-19)