One has to study the facts of the case . if the Assessing Officer has not given a reasonable opportunity before passing the order, the Assessee may file writ petition before the High Court to quash the Assessment order and pass the fresh order by giving a reasonable opportunity to the assessee. In Calcutta Discount Co Ltd v. ITO (1941) 41 ITR 191 (SC) Constitution Bench held that in spite of the alternative statutory remedies is not affected . In Kuntesh Gupta (Smt.) v. Management of Hindu Kanya Mahavidyalaya Sitapur (1987) SC 2186 the Court held that the High Court should not refuse to exercise its jurisdiction under Article 226 of the Constitution on the ground of existence of an alternative remedy. In case the assessee is not desirous of filing a writ petition , the assessee can file an appeal before the CIT ( A) and should take specific ground o violation of principle of natural justice . Honourable supreme Court in Kachwala Gems v. Jt. CIT (2006) 206 CTR 585/(2007) 288 ITR 10/158 Taxman 71/196 Taxation 738/AIR 2007 SC 487 (SC) held that , even though there is always a certain degree of guess work in a best judgment assessment, the authority should try to make an honest and fair estimate of the income and should not act totally arbitrarily.