Reassessment notice validity under Section 148A(b): prior approval not required, and writ interference with Section 148A(d) was declined.

A notice under Section 148A(b) of the Income-tax Act, 1961 is not an order and does not require prior approval under Section 151. Approval of the specified authority is required for an order under Section 148A(d), but writ interference was not warranted because the assessee still had the opportunity to contest all merits in the reassessment proceedings. The challenge to both the notice and the Section 148A(d) order therefore failed, and the reassessment process was allowed to proceed.

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Issues: Whether the notice issued under Section 148A(b) of the Income-tax Act, 1961 was invalid for want of approval under Section 151, and whether the order under Section 148A(d) called for interference in writ jurisdiction.

Analysis: Approval of the specified authority is required for passing an order under Section 148A(d), but a notice under Section 148A(b) is not itself an order and does not require such prior approval. The impugned order did not result in a final assessment or demand, and the petitioner retained the opportunity to raise all merits in the subsequent reassessment proceedings.

Conclusion: The challenge to the notice and the order failed. The Court declined to interfere with the impugned order and left the petitioner to urge all available grounds before the assessing officer in the reassessment proceeding.

Final Conclusion: The writ petition was not entertained on merits beyond the limited legal objection, and the reassessment process was allowed to proceed.

Ratio Decidendi: A notice under Section 148A(b) of the Income-tax Act, 1961 is not an order and does not require prior approval under Section 151, while interference with an order under Section 148A(d) is unwarranted where the assessee can contest the reassessment on merits in the statutory proceedings.

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