Judgment :- N.K. JAIN C.J. This writ appeal has been filed against the order of the learned single judge, dated March 9, 2001, and made in W.P. No. 17340 of 2000: It is alleged that the respondent issued a notice dated September 8, 2000, under section 148 of the Income-tax Act, 1961, to the appellant, intimating that a part of income assessable for the year 1999-2000 had escaped assessment within the meaning of section 147 of the Income-tax Act, and calling upon the appellant to file a return in the prescribed form for that assessment year. To quash the same the appellant filed the writ petition. The learned single judge, on consideration observed that the notice issued, was not in any way illegal and dismissed the writ petition. Against that, this writ appeal has been filed. Heard learned counsel for the appellant and perused the materials on record. The appellant has not been able to satisfy that there is any infirmity in the notice or want of jurisdiction. On consideration, we find that there is no error or illegality in the order of the learned single judge, so as to call for any interference. The appellant can file his explanation to the notice he challenged and the appellant may pursue his remedy before the authorities concerned as per law and the observations of this court either in writ appeal or in writ petition will not come in their way. With the above observations, the writ appeal is disposed of. Consequently, C.M.P. is closed.