Alternative remedy bars direct writ challenge to a valuation report once assessment is finalised.

A writ petition challenging a Valuation Officer's report under section 55A of the Income-tax Act was held not maintainable where the assessment had already been finalised in conformity with that report and an efficacious statutory appeal against the assessment was available. The court treated the appellate remedy as the proper forum to challenge the valuation report and declined to invoke writ jurisdiction directly. The question whether the valuation report bound the Assessing Officer was left open, as the matter was disposed of on the ground of alternative remedy.

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Issues: Whether the writ petition challenging the Valuation Officer's report under section 55A of the Income-tax Act, 1961 was maintainable in view of the finalised assessment and the availability of an efficacious appellate remedy.

Analysis: The petition assailed only the valuation report. The assessment had already been finalised in conformity with that report, and the petitioner had a statutory appeal against the assessment in which the valuation report could be challenged. The question whether the valuation report bound the Assessing Officer was left open, as the petition was disposed of on the ground of alternative remedy.

Conclusion: The writ petition was not maintainable and was dismissed in limine because an efficacious alternate remedy by way of appeal was available.

Ratio Decidendi: Where an assessment has been finalised and the statute affords an efficacious appellate remedy to challenge the valuation report, writ jurisdiction should not be invoked to assail the report directly.

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