Assessee had filed its return which was processed and an assessment order was passed.The  assessee received reopening notice under section 148.Assessee filed writ petition alleging that notice under section 148 was issued without passing mandatory order under section 148A(d) and objections filed by it had not been disposed.High Court held that in none of replies sent in response to notice under section 148, assessee had even raised this ground of order under section 148A(d) not having been passed.  High Court further held  that assessee had responded to three notices issued under section 142(1) and a personal hearing was also granted but never was this ground raised.  High Court  held that since Assessing Officer had passed well detailed order after rebutting assessee’s contentions, assessee should be directed to adopt alternate remedy of appeal against assessment order.  SLP filed by assessee against the  order of High Court was dismissed.  (AY. 2016-17)