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    <description>The SC dismissed a petition challenging an assessment order passed under Section 147 read with Sections 144 and 144B. The court held that since the petitioner had an efficacious alternative remedy of filing an appeal before the Appellate Authority, judicial intervention was not warranted. The petition was dismissed on the ground that the petitioner failed to exhaust the available statutory remedy through the appellate process before approaching the court.</description>
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      <description>The SC dismissed a petition challenging an assessment order passed under Section 147 read with Sections 144 and 144B. The court held that since the petitioner had an efficacious alternative remedy of filing an appeal before the Appellate Authority, judicial intervention was not warranted. The petition was dismissed on the ground that the petitioner failed to exhaust the available statutory remedy through the appellate process before approaching the court.</description>
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