( 1 ) THIS appeal is directed against the judgment and order dt. 10th Sept. , 2001, passed by the learned Single Judge in WP No. 598 of 2001, dismissing the writ petition on the ground of alternative remedy.

( 2 ) IN the writ petition the petitioners have challenged two notices. One dt 8th March, 2001 passed by the Deputy Commissioner of Income-tax. Circle-2 (6), (Dy. CIT) Mumbai, treating CESC Ltd. as 'representative assessee'/'agent' of the non-resident assessee Linklaters and Paines, U. K. (Landp) under Section 163 of the IT Act, 1961. The other notice is dt. 20th of March, 2001, passed by the same officer under Section 148 seeking to reopen the assessment of the non-resident for the asst. yr. 1998-99 at the hands of the CESC requiring to submit return as 'representative assessee' of Landp. The challenge

( 3 ) THE petitioners/appellants have challenged the said two notices on the ground that each of these two notices are integral part of the cause of action against which relief is being sought for in the writ petition. The issuing of these notices are preconditions for assuming jurisdiction under the respective provisions of law under which the liability of the