Writ jurisdiction and alternate remedy bar led to dismissal of challenge against reassessment notices after unexplained delay.

A writ petition challenging notices issued under reassessment and assessment provisions was dismissed because the Court declined to interfere where an appellate remedy was available and the petitioner had approached the Court after unexplained delay. The ruling reflects judicial restraint in writ jurisdiction when an alternative statutory remedy exists, especially where delay is not satisfactorily explained. No further merits were examined.

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Outcome: Writ petition challenging notices issued under sections 148 and 143(3) was dismissed, the Court declining interference in view of the availability of appellate remedy and the unexplained delay in approaching the Court.

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