Writ maintainability in reassessment challenged as statutory remedy remained available; jurisdictional objections could be raised in appeal.

A writ petition challenging reassessment proceedings and the final assessment order was held not fit for exercise of extraordinary jurisdiction under Article 226 because an appellate or other statutory remedy was available. The assessee had participated after notice under Section 148A(b), filed a reply, and the Section 148A(d) order preceded issuance of the notice under Section 148. The jurisdictional objection, including the contention based on Section 151A, was treated as one that could have been raised at the inception of the proceedings and, in any event, in appeal against the assessment order.

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Issues: Whether the writ petition challenging reassessment proceedings and the final assessment order was maintainable in view of the availability of an appellate/statutory remedy, and whether the Court should exercise its extraordinary jurisdiction under Article 226 of the Constitution of India.

Analysis: The petitioner had participated in the reassessment proceedings after receiving notice under Section 148A(b) of the Income-tax Act, 1961, filed a reply, and an order under Section 148A(d) was passed before issuance of the notice under Section 148. The challenge to the jurisdictional basis of the reassessment, including the contention founded on Section 151A of the Act, was held to be a matter that could have been raised at the inception of the proceedings and, in any event, could be urged in appeal against the assessment order.

Conclusion: The writ petition was not fit for exercise of extraordinary jurisdiction under Article 226, and the challenge was left to be pursued in appeal or other statutory remedy.

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