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    <title>2023 (7) TMI 1326 - ALLAHABAD HIGH COURT</title>
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    <description>The HC dismissed the writ petition challenging the re-assessment order, emphasizing the availability of a statutory appeal as an alternative remedy. The court found that the petitioner had participated in the proceedings and that any issues regarding the manual issuance of the notice without a DIN did not cause prejudice. The court held that the lack of a DIN was insufficient to warrant entertaining the writ petition, directing that the petition be consigned to records.</description>
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      <description>The HC dismissed the writ petition challenging the re-assessment order, emphasizing the availability of a statutory appeal as an alternative remedy. The court found that the petitioner had participated in the proceedings and that any issues regarding the manual issuance of the notice without a DIN did not cause prejudice. The court held that the lack of a DIN was insufficient to warrant entertaining the writ petition, directing that the petition be consigned to records.</description>
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