Dismissing the petition the Court held that notice under section 144B of the Act has been issued and the assessee has replied. Thereafter, a show-cause notice under section 144B was issued and this contained the draft assessment order. Thereafter, the assessee sent its objections and ultimately, the order had been passed. The assessee had not raised the point that the time granted was not reasonable, adequate or ample. Court held that on facts this was not a fit case for interference in writ jurisdiction and the assessee had to be relegated to the alternative remedy of statutory appeal. The court directed that the appellate authority shall consider the appeal on its own merits and in accordance with law dehors any observation made in this order. If the assessee sought exclusion of the time spent in the writ petition that could be considered by the appellate authority on its own merits and in accordance with law. (AY.2018-19)