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2023 (7) TMI 1326 - ALLAHABAD HIGH COURTRe-assessment notice issued without quoting DIN - petitioner states that proper opportunity was not given and that the notice u/s 148 was issued manually instead of it being issued by applying the document identification number (DIN) - maintainability of the writ petition on the ground that petitioner has remedy of filing statutory appeal - HELD THAT:- We are not inclined to entertain the writ petition in view of the availability of statutory alternative remedy. The petitioner has otherwise participated in the proceedings. All questions of fact and law are otherwise left open for appropriate examination by the appellate authority. The main argument is that the order is without jurisdiction since notices were not issued on DIN. This argument is noticed only to be rejected since no prejudice is shown to have been caused to the petitioner on account of issuance of manual notices. Admittedly, the petitioner has acknowledged receipt of such notice and has also submitted his objections, which have been duly adverted to. Non-issuance of notice on DIN would thus not be a ground to entertain the writ petition, notwithstanding the availability of alternative remedy.
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