The assessee did not file its return of income claiming that being a member of a scheduled tribe and deriving income exclusively within a notified area, it was entitled to the full exemption of income under section 10(26) and, as such, not obliged to file any return of income under section 139(1) or her income be charged to tax. Notice under section 148  was issued on the ground that  huge investment in Mutual funds. The assessee neither filed the return nor responded various notices. Order under section 144 read with section 147 was passed. The assessee filed the writ petition. Dismissing the petition the Court held that  this could not be a case of violation of any principle of natural justice.  This is a case where an arrogant assessee refused to comply with every request of department and only suggested that since she was a member of scheduled tribe, she was willy-nilly above law.  It was also not a case of authority having been exercised without jurisdiction.  Neither conduct nor alleged prejudice suffered by assessee prompt Court to exercise any discretion to receive matter and adjudicate same without leaving assessee free to approach regular statutory remedy in accordance with law. Merely because a person asserts a fundamental right, it is no ground for such person bypassing usual process or procedure and invoking extraordinary jurisdiction of a High Court under article 226 of Constitution  of India. (AY. 2013-14)