IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Special Appeal No. 13 of 2008 Uttarakhand Jal Vidyut Nigam Ltd., Ujjawal, Maharani Bagh, GMS Road, Dehradun, Through its Deputy Accounts Officer, Uttarakhand Jal Vidyut Nigam. .......... Appellant Versus 1. Assistant Commissioner of Income Tax, Circle-2, Dehradun. 2. Commissioner of Income Tax, 13-A, Subhash Road, Dehradun – 248 001. .......... Respondents Mr. S.K. Posti, Advocate for the appellant. Mr. Arvind Vahishth, Standing Counsel (Income Tax Department) for the respondents. JUDGMENT Coram: Hon’ble V.K. Gupta, C.J. Hon’ble J.C.S. Rawat, J. V.K. GUPTA, C.J. (Oral) The learned Single Judge has dismissed the writ petition only on the ground that after the issuance of the impugned show-cause notice, the assessment order had been passed and, because of this intervening development, the appellant / assessee had the alternative remedy of filing a statutory appeal. 2. No interference is warranted. 3. The appeal is dismissed in limine. (J.C.S. Rawat, J.) (V.K. Gupta, C.J.) 12.02.2008 12.02.2008 G