Court Upholds Assessment Orders; Petitioners Directed to File Appeals u/s 74 for Alternative Remedy.

Validity of assessment order - Best Judgement Assessment - taking note of the non-filing of returns by the assessee, proceedings under Section 74 were initiated and completed through the passing of Exts.P2 to P4 assessment orders - Writ Petition is disposed off by dismissing the challenge against assessment orders and relegating the petitioners to their alternate remedy of filing statutory appeals against the said assessment orders before the first appellate authority. - HC .....

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