https://www.taxtmi.com/caselaws?id=438710 HC dismissed the writ petition, holding the assessment order maintainable under Section 143(3). The court found the assessing authority considered the petitioner's defenses, compared ledgers with another dealer and noted discrepancies with entries in the customized J PACK software; the order was not non-speaking. The petitioner had participated in the inquiry and sought cross-examination but the authority addressed submissions. Relying on SC precedent, the HC directed the petitioner to pursue the effective alternate remedy of appeal under section 246A, as the appellate forum can adequately test the contentions. en-us Mon, 17 Apr 2023 00:00:00 +0530 Sat, 20 Sep 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438710 HC dismissed the writ petition, holding the assessment order maintainable under Section 143(3). The court found the assessing authority considered the petitioner's defenses, compared ledgers with another dealer and noted discrepancies with entries in the customized J PACK software; the order was not non-speaking. The petitioner had participated in the inquiry and sought cross-examination but the authority addressed submissions. Relying on SC precedent, the HC directed the petitioner to pursue the effective alternate remedy of appeal under section 246A, as the appellate forum can adequately test the contentions. Case-Laws Income Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438710