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2024 (2) TMI 396 - CALCUTTA HIGH COURTValidity of Order u/s 148A(d) and subsequent final assessment order u/s 147 - availability of alternative remedy - Orders challenged on legality of the merit of the impugned assessment order as appellable order under the statute - HELD THAT:- Petitioner could not point out any procedural irregularity or illegality in the proceeding subsequent to the order u/s 148A(d) of the Act and in passing the final assessment order u/s 147 of the Act or that the aforesaid final assessment order was passed without granting any opportunity of hearing to the petitioner. On perusal of the impugned assessment u/s 147 we find that it contains detailed reasoning based on facts and evidences and this Court in exercise of its constitutional writ jurisdiction under Article 226 of the Constitution of India cannot act as an assessing officer or an appellate authority to reappreciate those evidences and findings and substitute with its own in addition statutory alternative remedy by way of appeal is available to the petitioner. Writ petition is dismissed on the ground of availability of alternative remedy without going into the merit of the impugned assessment order.
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