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    <description>A writ challenge to reopening of assessment and the assessing authority&#039;s jurisdiction was not entertained under Article 226 because the impugned order was passed pursuant to an appellate direction requiring fresh assessment after enquiry and confrontation with material. The High Court held that, on the materials then before it, interlocutory or summary interference was unwarranted. It left the assessee free to raise all objections on the validity, scope, and jurisdictional correctness of the assessment before the assessing authority and, if necessary, before the appropriate appellate or revisional forums.</description>
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      <description>A writ challenge to reopening of assessment and the assessing authority&#039;s jurisdiction was not entertained under Article 226 because the impugned order was passed pursuant to an appellate direction requiring fresh assessment after enquiry and confrontation with material. The High Court held that, on the materials then before it, interlocutory or summary interference was unwarranted. It left the assessee free to raise all objections on the validity, scope, and jurisdictional correctness of the assessment before the assessing authority and, if necessary, before the appropriate appellate or revisional forums.</description>
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