Dismissing the petition the Court held  that the documents had been supplied to the assessee in pursuance of the order passed by the court; thereafter notice was issued under section 148A(b) of the Act; the reply was filed by the assessee; thereafter the order was passed under section 148A(d) of the Act and at the same time, notice under section 148 of the Act was issued; the matter was pending before the authority and the assessee had sufficient opportunity to take all defences available to him. (Writ petition dismissed. AY. 2016-17)