Assessee had received a notice us 148A(1), to explain the source of investment in FDs. We had replied to that notice before due date  , it's not a new deposits deposits but a renewal of old deposits. Also relevant documents were enclosed to that notice. There after AO passed an order us 148A(3) , that no replied filed till date to notice us 148A(1) & issued a notice us 148. Now we filed a return us 148 & in assessment proceedings we also argued that order us 148A(3) is invalid. Also I had a jurisdictional high court that is Bombay High court writ petition order where it clearly says that such orders us 148A(3) is invalid. Now in my case it's obligatory for AO has to follow Bombay High court order or not ?