1. The instant appeal has been preferred against order of the learned Single Judge dated 9.2.2015. The writ petition was preferred by the appellant against a show cause notice dated 14.3.2013 issued under Section 148 of the Income Tax Act, 1961 (for short 'the Act'), and this petition was filed on 4.3.2014 i.e. after almost a year of the show cause notice served upon the appellant. In compliance of the show cause notice, objections were submitted on 12.2.2014 and the matter was listed for admission before the learned Single Judge on 12.3.2014. On that day, the learned Single Judge, while calling upon the respondents, granted interim protection that till the next date reassessment may not be finalised. Indisputably, on the next very day i.e. 13.3.2014, the regular assessment order came to be passed pursuant to the proceedings initiated in reference to show cause notice u/sec. 148 of the Act, dated 14.3.2013.

2. In the writ petition filed by the appellant, several questions were raised, and one of the question was that the very show cause notice issued under Section 148 of the Act does not fulfil the requirement and mandate of law, and further proceedings pursuant to the noti