Held, dismissing the writ petition, that the assessee himself had actively participated in the assessment proceedings by complying with the notices under section 142(1) of the Income-tax Act, 1961 and had himself repeatedly requested the Assessing Officer to complete the reassessment proceeding under section 147 of the Act which were all matters of record. The Assessing Officer had rightly completed the assessment and passed the final assessment order which was appealable under the statute. (AY. 2017-18)