Assessee challenged the order u/s. 148(d) dated on the grounds that notice u/s.148A (b) was issued without the approval from the “specified authority” u/s. 151 of the Act. The Court held that before issuance of notice under section 148A (b) of the Act no approval from “specified authority” is required under section 151 of the Act. It was also held that the impugned order under section 148A (d) of the Act is neither a final assessment order nor any demand arises out of it and Petitioner has ample opportunity to make a case if it has in its favour, in course of proceeding subsequent to the order under section 148A (d) of the Act for dropping the proceedings. Hence the writ petition was dismissed in the favor of Revenue. (AY.2019-20)(SJ)