The assessee filed a writ petition to quash a reassessment order, arguing that the sanction obtained under section 151 of the Income-tax Act, 1961 for issuing the notice was invalid. The High Court noted that the assessee had already filed a statutory appeal and a revision application under section 264 against the same order, both of which were pending. It held that since the assessee had already invoked these alternate remedies, the writ petition should not be entertained. The Court reasoned that the appellate and revisionary authorities are the appropriate forums and are bound to consider the precedents of the jurisdictional High Court on the issue. While declining to interfere, the Court stayed the operation of the impugned assessment order until the pending appeal or revision proceedings are decided. (AY. 2016-17)