1 WP 6540/2006 IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO.6540 OF 2006 M/s. Satyam Mats Ltd. Aurangabad Through its Director. ... Petitioner Versus The Commissioner of Income Tax Aurangabad & Others. ... Respondents. ----- Shri. M.K. Kulkarni, for the petitioner. Shri. Alok Sharma, Assistant Solicitor General, for respondent Nos.1 to 3. ------- CORAM: NARESH H PATIL & N.D. DESHPANDE, JJ. DATE: 26th JUNE 2009 PER COURT : 1) Heard. 2) The learned counsel for the petitioner, Mr. Kulkarni, submits that (1) the objections raised by the petitioner – assessee were not 2 WP 6540/2006 dealt with properly and the order passed by the Revenue is not a speaking order; and, (2) the reference to the earlier proceedings of the petitioner's cases is irrelevant. Therefore, the petitioner was entitled to challenge the proceedings of reassessment and notice under section 148 of the Act. 3) Shri. Alok Sharma learned counsel appearing for the respondents has placed on record a copy of communication addressed to the petitioner on the objections raised. The counsel submits that the petitioner is entitled to raise issue regarding merits in an appropriate proceedings as the final assessment order is passed on 29-12-2006. The counsel for the petitioner Shri. Kulkarni submits that against the final assessment order an appeal is already filed. 4) We have considered the submissions advanced. We find that the objections raised by the petitioner were replied. Against the final order an appeal is already preferred by the 3 WP 6540/2006 petitioner. All the issues could be raised by the petitioner in the statutory appeal which is provided. No interference in exercise of extra ordinary writ jurisdiction under Article 226 of the Constitution of India is called for. 5) The writ petition is dismissed. (N.D. DESHPANDE, J.) (NARESH H PATIL, J.) rsl/ wp.6540.06