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2021 (7) TMI 921 - HC - Income TaxValidity of Draft Assessment Order - to be treated as notice u/s 142(1) or not - impugned draft assessment order specifically states that certain losses and expenditures were either not admissible or not genuine or not verifiable - HELD THAT:- Draft Assessment Order had put the petitioner to notice as to what will be the additions and deletions. Also the issue raised at the highest in the present writ petition is with regard to interpretation of draft Assessment Order which can certainly be urged and considered in Appeal. In fact, the jurisdiction to interpret the nature of draft Assessment order is vested with the Appellate Authority. This Court is further of the view that the argument that whether the petitioner’s response was considered or not would have to be raised before the appellate authority while hearing the appeal and not in writ jurisdiction. The said argument in the present case requires minute examination of the Show Cause Notice as well as the response filed by the petitioner, which is not permissible in writ jurisdiction. Consequently, as the petitioner has alternative efficacious remedy, present matter need not be entertained in writ jurisdiction. Accordingly, the present writ petition and applications are dismissed.
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