The High Court dismissed the assessee’s writ petition against an order of the Commissioner rejecting the assessee’s application under section 264 of the Income-tax Act, 1961, challenging an order of assessment under section 153C holding that the Commissioner having found that despite several opportunities being granted the assessee did not appear or make submissions on the merits of the case, no fault could be found with the Commissioner declining to interfere with the assessment. The court further held that in writ proceedings, it was difficult for the court to examine the documents seized and determine if in fact the documents were incriminating for the assessee, that the court had to be satisfied that the Commissioner’s orders were not unfair, unjust or irrational and were consistent with the basic procedural requirements, and that on none of these counts, did the orders of the Commissioner warrant interference. SLP is dismissed. (AY.2004-05 to 2009-10)