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2019 (2) TMI 1076 - PUNJAB AND HARYANA HIGH COURT
Reopening of assessment - HELD THAT:- We find that the disputed questions of fact have been sought to be raised in the writ petition. Further, the petitioner has an alternative efficacious remedy of appeal against the impugned order(s). The Apex Court in Commissioner of Income Tax and others vs. Chhabil Dass Agarwal, (2013 (8) TMI 458 - SUPREME COURT) elaborately considered the question of entertaining writ petition where alternative statutory remedy was available.