Assessee filed writ after delay of almost one year that too just few days before final assessment order came to be passed, impugning an order passed under section 148A(d) and consequent reopening notice, in such circumstances, assessee should exhaust its alternative remedies under provisions of Income-tax Act before approaching High Court. On SLP the Court held that  final assessment order under s. 147 is quashed for the purpose of enabling the assessee to take up all objections and contentions vis-a-vis the impugned notices; concerned AO shall consider the objections and contentions of the assessee vis-avis the impugned notices and pass a fresh order in accordance with law. Relied on, UOI  v. Rajeev Bansal (2024) 301 Taxman 238/ 469 ITR 46/   340 CTR 565 (SC)