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2011 (5) TMI 698 - HC - Income TaxReopening of assessment - whether the High Court was justified in dismissing the writ petition of the appellant on the ground of availability of an alternative remedy - Maintainability of the writ petition - writ of prohibition will issue in a case where it has been reasonably established that the assessing authority or the authority which issues the impugned order acted without jurisdiction and without any necessary power statutorily derived, to act in the manner it did - It is fundamental to expect an assessing authority to find materials on which to act and which as it were forms the jurisdictional fact on the bed rock of which its exercise of power depends. An arbitrary and naked attempt on the part of the Revenue to attempt to bring to tax dealings which never took place and which have not been prima facie established to have taken place has to be checkmated even at its threshold of operation - Assessing Officer lacks jurisdiction to issue notice for reassessment, alternative remedy would not be a bar in entertaining this petition - petition is allowed
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