The assessee filed writ petition challenging the order passed under section 148A(d) and notice issued under section 148 of the Act. Dismissing the petition the Court held that, Act does not contemplate any detailed adjudication on merits of information available with Assessing Officer at stage of passing order under section 148A(d) of the Act. The  issues which require determination at stage of reassessment proceedings and in respect of which departmental remedy is otherwise available are not required to be determined at stage of decision by assessing authority under section 149A(d) of the Act.   (AY. 2015-16)