HC not to admit writ petition if assessee already participated in reassessment proceedings

Brief of the case:

The Hon’ble Bombay HC in the above cited case held that when assessee participated in reassessment proceedings by furnishing the required documents and challenges the reopening subsequently before the high court by filing a writ petition then it would be not be appropriate for the high court  to exercise its exclusive jurisdiction  because the assessee has already chosen AO to exercise jurisdiction in the matter and to challenge his order before the appropriate appellate forum provided under the Act.

Facts of the case:

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