Alternative appellate remedy bars writ challenge to a single show cause notice covering two financial years.

A writ challenge to a single show cause notice covering two financial years was declined because an alternative and efficacious appellate remedy was available. The petitioner argued that separate notices should have been issued for different assessment years, but the court noted the existence of the appellate mechanism and the fact that the impugned notice covered two financial years in one proceeding. The writ petition was therefore not entertained and was dismissed, with liberty to pursue the appellate remedy.

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Issues: Whether the writ petition challenging a single show cause notice issued for two financial years was liable to be entertained despite the availability of an appellate remedy.

Analysis: The petitioner assailed the notice on the ground that separate notices ought to have been issued for different assessment years. The Court noted the availability of an alternative and efficacious remedy under the appellate mechanism, while also observing that the impugned notice covered two financial years in a single proceeding.

Conclusion: The writ petition was not entertained and was dismissed, with liberty to pursue the appellate remedy.

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