WPMS 1216/2011 Hon’ble Tarun Agarwala, J. Heard Mr. P.R. Mullick, the learned counsel for the petitioner and Mr. Arvind Vashist, the learned counsel for the respondents. This Court is of the opinion that the petitioner should have approached this Court at the initial stage when the notice under Section 147 of the Income Tax Act was issued to the petitioner on 31.03.2010. More than 13 months have been elapsed in the issuance of the notice and in the meanwhile, a draft assessment order under Section 144C read with Section 147 of the Income Tax Act has been issued. In the light of the aforesaid, this Court is of the opinion that the petitioner has an appropriate remedy of filing an objection against the draft assessment order. The writ petition is dismissed on the ground of alternative remedy. (Tarun Agarwala, J.) 17-06-2011 SP