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2018 (1) TMI 1440 - HC - Income TaxReopening of assessment - non-granting an opportunity of personal hearing to the Petitioner - scope of alternative remedy - Held that:- We note that the proceedings under Section 148 of the Act have not culminated in any order being passed. Admittedly, the Revenue has withdrawn the reopening notice. Prima facie we see no confusion on the part of the Petitioner, as prior to passing of the impugned order, a Show Cause Notice was issued to the Petitioner and it was responded to. In any case the Petitioner's case that the reopening notice resulted in some misunderstanding is also an issue which could be agitated before Appellate Authority under the Act. Therefore, in view of efficacious alternative remedy being available under the Act, we see no reason to exercise our extra ordinary jurisdiction under Article 226 of the Constitution of India to entertain this Petition.
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