2019 (12) TMI 864

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..... DV.)   O R D E R The petitioner has assailed the assessment order passed by the respondent under Section 143(3) of the Income Tax Act, 1961 ('Act' for short) relating to the assessment year 2015-16 and consequential notice of demand issued by the respondent under Section 156 of the Act. 2. The petitioner is an individual. It is submitted that during the relevant assessment year the petitio .....

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..... o demonstrating that the allegation of the respondent was contrary to the petitioner's case. 3. It is the contention of the petitioner that the respondent has hastily and arbitrarily concluded the assessment in violation of the principles of natural justice by failing to furnish the copy of the investigation report, sworn statements that were relied upon by the respondent. Hence, the present writ .....

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..... this Court is of the considered view that it would be appropriate to relegate the petitioner to file an alternative and efficacious statutory remedy of appeal available under the Act since the disputed questions of facts and law involved herein cannot be adjudicated in the writ proceedings. Indeed, reasonable opportunity was provided to the petitioner to putforth his case. If the petitioner is ag .....

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