Where reassessment was initiated in the case of assessee on the ground that assessee claimed excess cost of acquisition of property while computing capital gain/loss on sale of property and, thus, income had escaped assessment and thereafter reassessment order was passed, since the subject matter in issue involved factual matrix which could not be decided by writ court, assessee was to be directed to file a statutory appeal before an appellate authority ( AY. 2014 -15 )