Dismissing the petition the Court held that  the interference at the notice stage is possible only in exceptional cases. It was open to the assessee to raise all the challenges, both legal and factual, by availing of the statutory remedy. The notice and proceedings under challenge in the writ petition had culminated in a reassessment order passed by the Assessing Officer ; which admittedly had been challenged by filing a statutory appeal and was pending consideration. This being the position, it was not a fit case to call for interference at this stage.

Precision Engineering v. ACIT (NO. 2) (2020) 427 ITR 258 (Chhattisgarh) distinguished.

Obiter dicta : The observations made by the single judge in the judgment under challenge would stand confined to consideration of the question whether interference was to be made by the court at the notice stage or not. In other words, the observations made by the single judge as to the scope of the relevant provisions of law would not be a bar to the appellate authority to consider the merits of the appeal including questions of law and of fact. It was open to the assessee to agitate all such aspects, both factual and legal, before the appellate authority and if they were raised, they should be considered untrammelled by the observations made by the single judge in the judgment under challenge. (AY.2012-13)