Dismissing the petition the  High Court  held that,  court cannot appreciate mixed questions of law and facts, at the initial stage, when a notice had been issued under section 148. The High Court cannot entertain a writ petition, when there is a remedy available to the aggrieved person under the statute. Even in the case of procedural lapses, such procedural lapses can be taken advantage of by the assessee only if they cause prejudice to the proceedings. The request made by the assessee had been complied with and the reasons for reopening of the escaped assessment had been communicated to the assessee. Based on preliminary information gathered by the Assessing Officer, the notice issued for the purpose of reopening of the assessment would not provide a cause of action for filing of the  writ petition .( AY.2009-10)