The single judge dismissed the writ petition filed by the assessee on the ground that the assessee was not justified in not availing of the appellate remedy of appeal to the Commissioner (Appeals) provided under section 246A of the Act. On appeal dismissing the appeal, that the submission of the assessee that it did not have adequate opportunity of hearing could not be accepted, as the Assessing Officer had recorded that the assessee had been represented by the authorized representative. If according to the assessee, the documents had not been properly appreciated or had to be appreciated in the manner as decided by the assessee, it was for the assessee to raise all such contentions before the appellate authority and there was no justifiable or valid reason for the assessee to bypass the available remedy of appeal before the Commissioner (Appeals) under section 246A of the Act. The assessee could not be permitted to avoid the appellate remedy available under the Act and was relegated to remedy of statutory appeal. (AY. 2007-08)