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2020 (2) TMI 996 - CHHATTISGARH HIGH COURTReopening of assessment - unexplained deposits in bank account - HELD THAT:- Interference at the notice stage is possible only in exceptional cases, this Court is of the view that it is quite open for the Appellant-Assessee to raise all the challenges, both legal and factual, by availing the statutory remedy. As pointed out already, the notice/proceedings under challenge in the writ petition have culminated in re-assessment order passed by the AO; which admittedly has been challenged by filing statutory appeal and is pending consideration. This being the position, this Court is of the firm view that, it is not a fit case to call for interference at this stage. There is a contention for the learned counsel for the Petitioner that though the actual grievance of the Petitioner has been correctly taken note of in paragraph 16 of the judgment passed by the learned Single Judge, there is some observation in the following paragraphs as to the scope of the proceedings and the mandate of statutory requirements. According to the learned counsel, some of such observations are quite detrimental to the rights and interest of the Appellant, and though appeal has already been preferred against the assessment order, it may not be possible for the appellate authority to consider and give an independent finding with regard to the scope of the provisions in view of the observations already made by the learned Single Judge. This will make the appellate remedy illusive. It has been made clear in 'paragraph 28' of the judgment passed by the learned Single Judge that no opinion was being expressed on merits. The apprehension expressed by the Appellant, though not correct or sustainable in view of the clear observation in view of paragraph 28 of the judgment, to rule out any possibility of a finding to the contrary, we make it clear that the observations made by the learned Single Judge in the judgment under challenge will stand only confined to consideration of the question whether interference was to be made by this Court at the notice stage or not. Appeal is not liable to be entertained.
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