Assessee filed writ petition challenging reassessment order passed under section 147. On writ the Single Bench held that  since Assessing Officer passed order setting out certain reasons and to test correctness of those reasons facts had to be gone into much of which were being disputed by assessee,, the Writ petition was dismissed. On appeal the Court held that the  Single Bench was  justified in holding that reassessment order being an appellate order, same could be challenged before Appellate Authority and in relegating assessee to avail alternative remedy.(AY. 2014-15)