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2017 (3) TMI 147 - HC - Income TaxReopening of assessment - investigation conducted by the Central Excise authorities - Held that:- The petitioner is approaching this Court in a second inning. Its previous attempt to seek an order quashing the reassessment notice failed as this Court was satisfied that the reasons furnished as well as the consequential order dated 08.08.2016, could stand the scrutiny of law. In the circumstances, its reiteration and regurgitation as it were on the grounds assailing the reassessment notice are precluded. The reliance on the decisions in the opinion of the Court is not appropriate because none of them disclose that the petitioner had approached the Court on an earlier occasion and were permitted to reiterate the same grounds at the completion of the assessment. As far as the validity of the assessment goes, the Court notices that a number of hearings took place before the AO, who called for the documents not at one go, but at least at two separate occasions. The proceedings completed on 15.11.2016 and in the circumstances, the petitioner’s complaint that it was deprived of an opportunity to cross examine is hardly a matter for this Court to exercise its writ jurisdiction. It is not in every case where violation of natural justice is complained of that the Court exercises its special jurisdiction to intervene in the proceedings; nothing was shown that the existing appellate remedy of an appeal to the Commissioner would in any manner be inadequate to address the situation. Similar complaints are made before the Commissioner in several cases, in a routine manner - i.e., of denial of natural justice, denial of opportunity of cross-examination etc. Thus there is no special feature warranting exercise of discretion
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