IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.875 of 2011 ====================================================== Sri Rajendra Prasad, son of Late Devi Dutt Mittal, aged about 65 years, resident of Mittal Sadan, East Boring Canal Road, P.O. Boring Road, P.S. Buddha Colony in the town and district of Patna. .... .... Petitioner Versus 1. Commissioner of Income Tax-2, Patna. 2. Deputy Commissioner of Income Tax, Circle5, Patna. 3. Assistant Commissioner of Income Tax, Circle5, Patna. 4. Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi – 110 001. .... .... Respondents ====================================================== Appearance : For the Petitioner : Mr. Vikash Jain, Senior Advocate with Mr. Rakesh Kumar Singh, Advocate For the Respondents : Mr. Harshwardhan Prasad, Sr. Standing Counsel Mrs. Archana Sinha, Jr. Standing Counsel ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 5. 9.5.2011. This petition under Article 226 of the Constitution is filed against the order of reassessment made for the assessment year 2005-06. Petitioner has alternative remedy under the Statute. Petition is rejected on the ground of availability of alternative remedy. Pawan/- (R.M. Doshit, CJ) (Jyoti Saran, J)