Reassessment notice challenge becomes infructuous after completed assessment, with liberty to contest the assessment order separately.

The writ petition was disposed of because the reassessment initiated under the impugned notice had already been completed, making the challenge to the notice no longer the effective forum for relief. The petitioner was left at liberty to pursue the separate writ petition filed against the assessment order, preserving the challenge at the assessment stage rather than on the completed reassessment notice.

---

---

Outcome: The writ petition was disposed of because the reassessment had already been completed pursuant to the impugned notice under Section 148, and the petitioner was left at liberty to pursue the challenge in the separate writ petition filed against the assessment order.

---