Telangana HC says reassessment challenge cannot be posed early

Can an assessee approach the High Court immediately after a Section 148 notice and challenge the reassessment on jurisdictional grounds? Telangana High Court says ordinarily no. 

Section 148A proceedings are preliminary, and objections including Section 152(3) and sanction under Section 151 can be raised before the Assessing Officer. Unless there is a patent absence of jurisdiction or violation of a mandatory pre-condition, Article 226 should not become the first resort.