High Court Dismisses Writ Petition; Assessment Order u/ss 143(3) and 144(C)(13) Valid, Appeal Rights Upheld.

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....Validity of final assessment order u/s 143(3) r/w Section 144(C)(13) - Petitioner is entitled to file an appeal before the Appellate Authority as contemplated under Section 246(1)(a) of the said Act, which covers an order passed against the assessee under Section 144 of the said Act as well - WP dismissed - HC....