High Court Upholds Assessment Order u/s 143(3), Rules Natural Justice Not Violated When Show-Cause Notice Was Clear.

HC dismissed writ petition challenging assessment order under s.143(3) r.w.s. 144B, finding no clear breach of natural justice principles to warrant bypassing alternate remedies. Show-cause notice adequately informed petitioner about unreliable sales figures and proposed assessment methodology. Final assessment order did not materially deviate from notice parameters. Petitioner's conditional request for video conferencing hearing was not mandatory since AO required no clarifications. Court held statutory appeals must be exhausted first as no patent violation of natural justice was established to justify extraordinary writ jurisdiction. .....

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