2023 (7) TMI 1326

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the document identification number (DIN) - maintainability of the writ petition on the ground that petitioner has remedy of filing statutory appeal - HELD THAT:- We are not inclined to entertain the writ petition in view of the availability of statutory alternative remedy. The petitioner has otherwise participated in the proceedings. All questions of fact and law are otherwise left open for approp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Heard learned counsel for the petitioner and Mr. Gopal Verma, learned counsel appearing for Union of India. This petition is directed against the order of re-assessment passed against the petitioner. A preliminary objection is taken to maintainability of the writ petition on the ground that petitioner has remedy of filing statutory appeal where all questions of fact and law can be adjudicate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... priate examination by the appellate authority. The main argument is that the order is without jurisdiction since notices were not issued on DIN. This argument is noticed only to be rejected since no prejudice is shown to have been caused to the petitioner on account of issuance of manual notices. Admittedly, the petitioner has acknowledged receipt of such notice and has also submitted his objec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X