In response to show cause notice for reassessment notice the assessee submitted the reply. The Assessing Officer passed order under section 148A(d) observing that case of assessee was fit for issuance of reopening notice. Assessee challenged the order on ground that Assessing Officer had issued reopening notice based on reason which was beyond subject matter of show cause notice under section 148A(b) of the Act. Dismissing the petition the Court held that  since order under section 148A(d) is at a stage prior to issuance of notice under section 148, and unless glaring omissions are demonstrated or conditions precedent for exercise of power to reopen assessment are not complied with, a writ Court would not ordinarily interfere with an order passed under section 148A(d) inasmuch as proceedings is at a very nascent stage even prior to issuance of statutory notice under section 148  of the Act.(AY. 2015-16)