1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.4829 of 2007 Shri Shirish C. Karia .. Petitioner. V/s. Union of India & Others .. Respondents. Mr.Deepak Tralshawalal with Mr.Sandeep Parikh i/by Sonal Doshi & Co. for the petitioner. Mr.Ashok Kotangale for the respondents. CORAM : F.I. REBELLO & J.P. DEVADHAR, JJ. DATED : 16TH JULY, 2007. P.C. : 1. In our opinion, the petitioner has alternate remedy under Section 226(3)(vi) of the Income Tax Act. In that view of the matter, we direct the petitioner to take steps accordingly. 2. Considering the same, no interference is called for at this stage. The petition is dismissed. 3. The learned counsel for the petitioner sought for interim relief. In our opinion, in view of the communication dated 5th march, 2007 which thereafter has not been withdrawn and, therefore, this would not be a fit case to grant interim relief. It will, however, open to the petitioner to seek any interim relief before the Competent Officer. (F.I. REBELLO, J.) 2 (J.P. DEVADHAR, J.)