Dismissing the petition the Court held that the order under section 148A(d) is at a stage prior to issuance of notice under section 148. Unless glaring omissions are demonstrated or the conditions precedent for exercise of the 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 the proceedings are at a very nascent stage even prior to issuance of the statutory notice under section 148. (AY. 2015-16)