Held, dismissing the writ petition, that a perusal of the assessment order clearly showed that the authority below had taken into consideration the defences raised by the assessee. It could not be stated that the order was a non-speaking one. The assessee had also appeared for an enquiry before the authority concerned. The assessee should invoke the alternate remedy available to him, which was an effective alternative remedy. Writ petition dismissed. (AY. 2017-18)