Limited writ interference at reassessment notice stage where statutory remedies remain available and jurisdictional defect is not apparent.

Writ interference under Article 226/227 is ordinarily not warranted at the notice stage under Section 148A(b) or the order under Section 148A(d) when reassessment proceedings are still pending and the assessee has a statutory opportunity to contest reopening before the Assessing Officer. The court will not usually examine the merits of reopening or the sufficiency of material at this preliminary stage, especially where the challenge concerns the factual basis of jurisdiction and the statutory mechanism under the Act remains available. In the absence of a clear lack of jurisdiction on the face of the notice, the writ petition was dismissed.

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Issues: Whether the writ court should interfere under Article 226/227 at the stage of notice under Section 148A(b) and order under Section 148A(d) of the Income-tax Act, 1961, when reassessment proceedings are still pending before the Assessing Officer.

Analysis: The proceedings were at a preliminary stage and the assessee had the statutory opportunity to contest the notice and the reopening before the Assessing Officer. The settled position is that the writ court does not ordinarily examine the merits of the reopening or the sufficiency of the material at this stage, particularly where the challenge is to the factual basis of the jurisdictional exercise and the statutory machinery under the Act remains available. The Court also noted that the case did not disclose a clear absence of jurisdiction on the face of the notice.

Conclusion: Interference under Article 226/227 was not warranted at this intermediate stage, and the writ petition was dismissed.

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