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2013 (4) TMI 372 - HC - Income TaxReopening of assessment - The only point of the petitioner for filing this Writ Petition is that the first respondent has reopened the assessment by changing the method of accounting from completed contract method to percentage completion method without assigning valid reasons and, therefore, the impugned order is non-est in law. - Held that - The change in method and the reasons for the change are the matters which can be seriously looked into by the appellate authority, if the petitioner moves the concerned forum in accordance with law. It is true, reasons are to be given for change in the accounting system, but the same cannot be a ground to waive the appellate remedy when the appellate forum can very well within its jurisdiction and powers adjudicate the matter on the questions and issues raised by the petitioner. When such an appellate remedy is very much available to the petitioner before the appellate forum, without availing the same, the petitioner is before this Court. It is also true that waiver of appellate remedy is available to the petitioner in circumstances where there is an infringement of fundamental right, a violation of principles of natural justice or when there is anything ultra vires the law. In this case, in the absence of any of the above elements, it is not proper for the petitioner to avoid the effective alternative appeal remedy. Therefore, the contention of the learned counsel for the petitioner cannot be sustained. - writ petition dismissed - Decided against the assessee.
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