Where the assessee challenged the assessment order by filing a writ petition after participating in assessment proceedings, and additions had been made on the basis of incriminating material, in the absence of any reason, much less cogent reason, for bypassing the statutory appellate remedy, and since disputes regarding incriminating material and the extent of additions were matters which could be examined by appellate authorities, there being no extraordinary circumstances warranting interference under writ jurisdiction, the writ petition could not be entertained.  Followed, Oberoi Constructions Limited v. UOI [2024] 169  taxmann.com 413 (Bom)(HC) [WP(L) No. 33260 of 2023 decided on 11 November 2024]