The assessment order under section 147 read with section 144 and 144B was passed in the case of the Assessee. Aggrieved by the said order, the Assessee filed a writ application before the Delhi High Court. The High Court  held that the petitioner had the alternate remedy of an appeal before the appellate authority and did not entertain the petition. Being aggrieved by the order of the Hon’ble Delhi High Court, the Assessee filed a special leave petition before the Hon’ble Supreme Court. The Hon’ble Supreme Court  upheld the decision of the High court  as an alternative remedy was available with the Assessee and refused to intervene in the matter.(AY. 2020-21)