Gujarat HC dismisses writ as assessee had alternative remedy for filing appeal against reassessment order

INCOME TAX : Where assessee-company filed a writ-petition against reopening notice issued against it on ground that assessee had failed to deduct TDS on certain payment and further reassessment order was passed making disallowance under section 40(a)(ia), since assessee had not deducted TDS as detailed in Form 3CD and said fact was not taken into consideration by Assessing Officer while passing original assessment order under section 143(3),

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