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    <description>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.</description>
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      <description>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.</description>
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