Assessee was in the business of buying and selling paintings and artworks. AO passed an ex-parte assessment order and since no appeal was filed, department initiated recovery proceedings and attached 68 paintings which were thereafter put to sale through auction. Assessee filed writ petition as no valid service of assessment notice was given. Assessment order was invalid and auction process was set aside. Order of assessment on merits should be ordinarily allowed to be examined by the CIT(A) who has statutory powers vested under the Act. High Court held that the writ petition could not be entertained as alternate efficacious statutory remedy of filing appeal before CIT(A) was available. (WP (L) No. 992 of 2019 dt. 01-04-2019)