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2017 (2) TMI 341 - HC - Income TaxReopening of assessment - statutory remedy - Held that:- Except for contending that the loose papers and the entries made in the loose papers cannot be treated as evidence to reopen the assessment, we find that in the assessment order detailed analysis of the various aspects of the matter has been done and the assessment has been completed. That being so, at this stage when the assessment is already over after notice under Section 148 was issued and when proceedings held under Section 147 has attained finality in view of the assessment order made vide Annexure P-25 on 30.12.2016, it is not appropriate for this Court to go into various aspects of the matter and entertain the writ petition, merely because in some other case the writ petition is pending consideration. In the present case, once we find that a statutory remedy of appeal is available to the petitioner it is not appropriate to take any indulgence in the matter bypassing the statutory remedy available.
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