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2016 (10) TMI 50 - HC - Income TaxReopening of assessment - seeking to quash the ex part best judgment assessment - Held that:- On a perusal of the impugned orders, it is seen that notice under Section 148 of the Income Tax Act, 1961 (IT Act) has been received by the petitioner, and he has filed objections, and thereafter, his Authorized representative, who is a Chartered Accountant, appeared before the Assessing Officer, and only after hearing him, the assessment has been completed. Therefore, if the petitioner is aggrieved by the impugned orders, he has to file Appeal before the Appellate Authority, and no grounds have been made out to bypass such remedy. After the above order was dictated, the learned counsel appearing for the petitioner submitted that the petitioner may be granted liberty to file Appeal before the Appellate Authority. The said submission is placed on record. Writ Petitions dismissed as not maintainable.
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