JUDGMENT :

Mohammad Yaqoob Mir, J.

1. Assessment orders for assessment years 2012-13, 2013-14, 2015-16 and 2016-17 all dated 20.02.2019 and four demand orders for respective assessment years all dated 20.02.2019 whereby income of the assessee (petitioner) has been reassessed for the said assessment years passed by the respondent No.2 (Assistant Commissioner of Income Tax (Circle), Shillong) are sought to be quashed.

2. In all the four petitions points for determination are identical therefore, are clubbed and taken up together for consideration.

3. Learned counsel for the respondents would submit that the writ petitions are not maintainable because petitioner has efficacious remedies available under the Income Tax Act, 1961 (hereinafter referred to as the Act) i.e. appeal under Section 246 of the Act before the Deputy Commissioner (Appeals) thereafter appeal before the Appellate Tribunal then against the order of the Tribunal appeal before the High Court in terms of Section 260A of the Act.

4. In opposition learned counsel for the petitioner submits that it is true that the aforesaid remedies are available but availability of such remedies will not deprive the petitioner from invoking e