Writ petition challenging tax assessment reopening rejected by High Court, petitioner advised to pursue appeal process.

The High Court dismissed the writ petition challenging the rejection of objection to the notice for reopening assessment, as the petitioner had already filed a substantive appeal before the Commissioner Appeals regarding the assessment. The Court noted that the petitioner could raise all grounds during the appeal process and therefore declined to entertain the writ petition, emphasizing the availability of remedies through the appeal. The Court ruled against the petitioner, disposing of the writ petition without costs.

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Issues:
1. Rejection of objection to notice for reopening assessment.

Analysis:
The High Court addressed the issue of the rejection of the objection to the notice for reopening the assessment in the present case. The petitioner, through its advocate, challenged the rejection of its objection. On the other hand, the respondent's counsel argued that the assessment had been concluded, and the petitioner had already filed an appeal before the Commissioner Appeals challenging the assessment. The respondent referred to various judgments, including those of the Apex Court and the High Court, where parties had challenged orders without availing the remedy of appeal. However, in the current case, the petitioner had already filed a substantive appeal before the Commissioner Appeals, enabling them to raise all the grounds mentioned in the present petition during the appeal process.

The Court considered the precedents cited by both parties and noted that in cases where parties had not availed the remedy of appeal and directly challenged orders through writ petitions, the courts had entertained such petitions. However, in the present case, since the petitioner had already pursued the remedy of appeal by filing an appeal before the Commissioner Appeals challenging the assessment order, the Court was not inclined to entertain the writ petition. The Court emphasized that the petitioner could raise all the grounds mentioned in the present petition during the substantive appeal filed before the Commissioner Appeals. Consequently, the Court disposed of the writ petition, ruling against the petitioner and ordering no costs to be incurred in the matter.

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