Deoki Nandan Singhania (Aop) v. Commissioner Of Income-Tax.

1. This writ petition is directed against an order passed under section 263 of the Income-tax Act, 1961. By the said order, the Commissioner has set aside the assessments relating to the years 1982-83 to 1985-86 and has directed the Income-tax Officer to frame fresh assessments for the said years in the light of the directions contained in the order passed by the Commissioner of Income-tax and in accordance with law.

2. Against the impugned order, the petitioner has an alternative remedy to go in appeal before the Income-tax Appellate Tribunal. In this view of the matter, we do not feel inclined to entertain this writ petition.

3. The writ petition is, accordingly, dismissed on the ground of alternative remedy.