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IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO. 2282 OF 2007Reclamation Realty (India) Ltd.. AppellantvsAsst.Commissioner of Income TaxRange 10 (1) Mumbai & anr . RespondentsMs.A.Vissanji with Mr.S.J.Mehta for PetitionerMr.Vimal Gupta withMr.P.S.Sahadevan forRespondentsCORAM : F.I.REBELLO ANDR.S.MOHITE, JJDATED : 4TH DECEMBER, 2007P.C.1. An order of assessment has already been passedpursuant to the notice issued under section 148 ofthe Income Tax Act. The learned counsel contendsthat the said order was passed withiout consideringthe judgment of this court in an unreportedjudgment in Writ Petition No.91 of 2007 in the caseof Asian Paints Ltd vs Dy.Commissioner of IncomeTax and ors and other petitions decided on 29thJanuary 2007. Our attention is invited to thefollowing observations of this Court :." We also direct that the I.T.O.concerned shall follow the above procedurestrictly in all such cases of reopening ofassessment . ". It is contended that therefore this is the lawdeclared by this Court. To constitute the ratiodecided of the judgment, the following amonigstother considerations must be satisfied: a) The matter must be in issue. c) It must be answered by reasons. The issue as to whether the provisions of theAct and rules require the adjudicating authoritygenerally to grant time was not in issue. Theissue arose from the peculiar facts of that case.That is how the ratio of that judgment must beconsidered.. In the instant case, inspite of the objectionsraised by the petitioners, it is contended thatthough an adjournment was sought, the AssessingOfficer proceeded to pass the order.Once an order is passed it is open to thepetitioners herein to challenge the same byappropriate proceedings. It is not the case of thepetitioners that the grounds which are availablewould not be available to the petitioners beforethe appropriate authority.Considering the above, in our view, this is nota fit case for exercising our extra ordinaryjurisdiction. Petition stands rejected.