2019 (6) TMI 1240

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..... for respondent nos. 1 & 2. Rejoinder affidavit filed by the petitioner is taken on record. Misc. Application No. 6570 of 2019 made therefor is disposed of accordingly. By means of this present writ petition, petitioner seeks a following reliefs:- "(i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quashed the assessment order dated 26.1 .....

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..... that the assessee neither has filed his return of income nor has filed any written submission. Keeping in view the above discussions, this Court is of the considered view that the petitioner could not be permitted to abandon or by pass that remedy and invoke the jurisdiction of the High Court under Article 226 of the Constitution of India, when he had an efficacious and adequate remedy open to h .....

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