Pursuant to search under section 132 at assessee’s premises, assessment orders were passed under sections 143(3)/144 read with section 153A. Assessees filed writ petitions challenging said assessments, alleging violation of principles of natural justice on grounds of non-furnishing of panchnamas, denial of opportunity to cross-examine witnesses and reliance on electronic evidence without compliance with section 65B of the Indian Evidence Act. A single judge allowed writ petitions and set aside assessments, directing de novo assessment. On appeal, the Division Bench held that statutory appellate remedy under section 246A was available and ought to have been availed by assessees instead of filing writ petitions. Assessment proceedings, being quasi-judicial in nature, were not governed by strict rules of evidence and compliance with section 65B of the Indian Evidence Act was not mandatory; therefore, the order passed by the Single Judge was set aside, and the department was directed to furnish all panchnamas to assessees to enable them to pursue appellate remedy effectively.