The assessee filed a  writ petition against an order of reassessment passed under section 147 read with section 144B of the Income-tax Act, 1961 contending that the provisions of section 69C read with section 115BBE of the Act could not be invoked and the show-cause notice did not refer to these provisions. Dismissing the petition the Court held that the contentions raised by the assessee against the assessment order could be ably considered by examining the record. Considering that factual aspects were involved, the court would refrain from entering into a fishing enquiry under the writ jurisdiction. Though the limitation period for filing of the statutory appeal had expired, considering the circumstances, the appellate authority was directed to hear the appeal on the merits if it was filed within a period of 15 days subject to making predeposit if required in law.