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2018 (1) TMI 1338 - HC - Income TaxValidity of reopening of assessment - Held that:- The facts on record do not show any exceptional circumstances where this petition should be entertained under Article 226 of the Constitution of India especially in view of the fact that the petitioner has a remedy of filing an appeal under the Act itself. It is the settled view of the courts that normally it is the statutory remedy, which should be availed of unless any exceptional circumstances are shown to exist where the statutory remedy is to be by-passed. In this case the petitioner avers that the reasons that were recorded were not issued to him. The record on the other-hand reflects that the petitioner was not co-operating with the department and had shown three different names at three different places. The reasons had been recorded they have been sent to him as stated in the counter affidavit filed by the department. Not inclined to interfere at this stage. It is open to the petitioner to take recourse to the statutory remedy available to him under the Act.
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