Assessee challenged order of assessment issued under section 147 on ground that, sufficient opportunity was not granted to him to object to proposed assessment, thereby violating principles of natural justice. Dismissing the petition the Court held that even though, time-limit provided to assessee was very short and bordered on verge of denying an opportunity to effectively explain, still, since assessee utilised opportunity granted and even filed his objection with supporting documents, there was no infringement of principles of natural justice, requiring interference of Court under article 226 of Constitution. In such circumstances, only remedy available to assessee, if any, was to move Appellate Authority challenging order of assessment issued under section 147  of the Act. (SJ)