Assessing Officer issued notice under section 148 on basis of several incriminating documents connected with assessee found during course of search on a group. Assessee filed return of income Assessing Officer passed  the assessment order determining by making addition of certain amount being peak credit balance of cash payment made by assessee to a person by treating same as unaccounted investment within meaning of section 69A read with section 115BBE.  Assessee filed writ  petition before High Court challenging reopening notice as well as assessment order as satisfaction note issued by Assessing Officer for reopening did not refer to incriminating material having direct correlation with income pertained to assessee for relevant assessment year. Dismissing the petition the Court held that it was not in dispute that this petition was filed after assessee participated in assessment proceedings before Assessing Officer after issuance of notice under section 148. In response to notice under section 142(1), assessee raised issue with regard to connection of incriminating material and addition proposed by Assessing Officer. Assessing Officer, after considering such reply on merits, passed  assessment order.  The  Assessing Officer had considered in detail merits of seized material found during course of search, and thereafter, made addition.  On facts,  petition could not be entertained and assessee was to be relegated to avail alternative efficacious remedy of preferring appeal before Commissioner (Appeals) challenging  the assessment order raising all contentions which were raised in this petition. Relied on Godrej Sara Lee Ltd v. Excise and Taxation Officer-Cum-Assessing Authority  (CA No. 5393 of 2010 dt. 1-2-2023)(SC)  (AY. 2016-17)