JUDGMENT

P. R. Ramachandra Menon, C.J. - Dismissal of the writ petition filed by the Appellant/Assessee challenging the approval granted in terms of the Section 151 (1) of the Income Tax Act, 1961 (for short, 'Act of 1961') to reopen the assessment and to quash the notice issued under Section 148 of the Act of 1961 in this ard, after holding that the statutory requirement has been complied with and accordingly relegating the writ Petitioner to avail the statutory remedy by way of appeal; more so since the assessment proceedings had also been finalized in the meanwhile, made the Assessee/writ Petitioners to feel aggrieved and hence the appeal.

2. Heard Shri Siddharth Dubey, the learned counsel for the Appellants as well as Ms. Naushina Afrin Ali, the learned standing counsel for the Respondent/Department at length.

3. When the matter is taken up for consideration, maintainability of the appeal was raised as the first point to be considered, especially in the light of the relevant statutory provisions and as to the satisfaction of the procedural formalities. The learned counsel for both the sides addressed the Court accordingly. To consider the matter effectively, it will be necessary