On a writ petition against an order under section 148A(d) of the Income-tax Act, 1961, directing issuance of notice under section 148 of the Act, the High Court ordered a remand to the Assessing Officer. Upon the remand the Assessing Officer again passed an order under section 148A(d) directing issuance of notice under section 148. On a writ petition, the High Court held, dismissing the petition, (i) that pursuant to the remand order of the court in the earlier writ petition, the Assessing Officer had once again examined the assessee’s response to the notice under section 148A(b) and passed a fresh order under section 148A(d) for issue of notice under section 148 finding that there was information which had remained unexplained, that the alleged bogus purchases required verification and that the assessee had not produced sufficient material to establish the movements of goods. The court also held that the issue of jurisdiction of the Assessing Officer in light of the provisions for faceless assessment would abide by the decision in petitions pending before the court, and that the Assessing Officer had at the threshold stage examined the response furnished by the assessee and had found it to be a fit case to continue with the reassessment proceedings. SLP of assessee was dismissed. (AY. 2018-19)