2018 (1) TMI 1338

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..... t itself. It is the settled view of the courts that normally it is the statutory remedy, which should be availed of unless any exceptional circumstances are shown to exist where the statutory remedy is to be by-passed. In this case the petitioner avers that the reasons that were recorded were not issued to him. The record on the other-hand reflects that the petitioner was not co-operating with .....

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..... aggrieved by a notice under Section 148 of the Income Tax Act, 1961 on 31.03.2017 as well as an order of assessment 20.12.2017 passed by the respondents for reassessment of the Income Tax for the Assessment Year 2010-2011. The facts on record do not show any exceptional circumstances where this petition should be entertained under Article 226 of the Constitution of India especially in view of .....

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