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TMI Blog2018 (1) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... reopening notice. Prima facie we see no confusion on the part of the Petitioner, as prior to passing of the impugned order, a Show Cause Notice was issued to the Petitioner and it was responded to. In any case the Petitioner's case that the reopening notice resulted in some misunderstanding is also an issue which could be agitated before Appellate Authority under the Act. Therefore, in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29 December 2017 disposes of the Petitioner's assessment for assessment year 201516. 2. A preliminary objection was raised by the Revenue to this Petition being entertained an account of an effective alternative remedy of an Appeal under Section 143(3) of the Act. 3. On the other hand, the Petitioner submits that this Court should exercise its writ jurisdiction as the impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us that prior to passing of the impugned order dated 29 December 2017, a notice under Section 143(2) of the Act had been issued. 5. The primary grievance of the Petitioner to the impugned order dated 29 December 2017 is the same has been passed without granting an opportunity of personal hearing to the Petitioner. We note that in the assessment order, the Assessing Officer has made an obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso an issue which could be agitated before Appellate Authority under the Act. 7. Therefore, in view of efficacious alternative remedy being available under the Act, we see no reason to exercise our extra ordinary jurisdiction under Article 226 of the Constitution of India to entertain this Petition. 8. All contentions left open to be urged before the authorities under the Act. 9. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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