High Court Dismisses Writ Petition on Section 148A Reassessment; Observations Won't Prejudice Future Income Assessment Claims.

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....Reopening of assessment - notice to petitioner u/s 148A(b) - any observations of the assessing authority while passing order u/s 148A(d) with regard to merits of assessment of income would remain subject to the order to be ultimately passed in reassessment proceedings u/s 148 and would not be to the prejudice of rights and contentions of the assessee u/s 148 as well as departmental remedies in respect thereof. - WP dismissed. - HC....