Markandey Katju, CJ.

These are two connected writ appeals and are being disposed off by a common judgment. Heard the learned senior counsel for the appellant and the learned departmental counsel.

2. The appellant had first filed a writ petition challenging the assessment notice under section 158BC of the Income-tax Act, 1961. That writ petition being W.P. No.38648 of 2004 was dismissed on 7.2.2005 on the ground that assessment order has already been passed on 29.12.2004 and the writ petition challenging that assessment order being W.P.No.1725 of 2005 has also been dismissed on 27.1.2005.

3. W.P.No.1725 of 2005 had been dismissed by the learned single Judge on the ground that since the assessment order has been passed the petitioner has an alternative remedy of filing an appeal under section 246 read with section 251 of the Income-tax Act. We agree with the view taken by the learned single Judge that the appellant has an efficacious alternative remedy of filing an appeal.

4. In W.A. No.377 of 2005 dated 2.3.2005 (M/s.Nivaram Pharma Pvt. Ltd. v. The Customs, Excise & Gold (Control) Appellate Tribunal, Madras) we have discussed this matter in great detail and have observed tha