Dismissing the petition the Court held that that the allegation of the assessee was that, pursuant to the notice under section 148 of the Act, when an objection was submitted by the assessee, no speaking order was passed on it, rather an assessment order was passed directly. The contention did not take note of the fact that while sending the show-cause notice and draft assessment order on September 24, 2021, the order on the objections was also sent, after dealing with the objections. When no response to the show-cause notice along with the draft assessment order was received, the final assessment order was passed on September 28, 2021. Hence in view of the facts it was not a case where a writ petition could be maintained directly challenging the assessment/reassessment order. (AY.  2015-16)