Dismissing the petition the Court held that Section 139A(5)(d) makes it clear that it is the responsibility of the assessee to intimate the Assessing Officer with respect to any change in his address or in the name and nature of his business on the basis of which the permanent account number was allotted. Exercise of jurisdiction by the High Court under article 226 of the Constitution of India is discretionary and not obligatory without being exhaustive. When a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation. The Income-tax Act, 1961 provides complete machinery for the assessment or reassessment of tax, imposition of penalty and for obtaining relief with respect to an improper order. One ought to not abandon this machinery and invoke the jurisdiction of the High Court under article 226 of the Constitution when adequate remedy is available to him by way of appeal. (AY. 2016-17)