The Assessing Officer, issued an initial notice under section 148A(b), passed an order under section 148A(d) and issued the consequential notice under section 148 for reassessment under section 147, based on the information received from the Investigation Wing. On a writ petition challenging the notice for reopening, on the grounds that it was illegal and without jurisdiction.   Dismissing the petition the Court held  that the assessee had the efficacious remedy of statutory appeal under section 246A of the Act and that the court refrained from making any observations on the merits of the matter. SLP of assessee is dimissed. (AY. 2018-19)