- (1.) THIS writ petition is directed against an order passed under s. 263 of the IT Act, 1961. By the said order, the CIT has set aside the assessments relating to the years 1982-83 to 1985-86 and has directed the ITO to frame fresh assessments for the said years in the light of the directions contained in the order passed by the CIT and in accordance with law. Against the impugned order, the petitioner has an alternative remedy to go in appeal before the Tribunal. In this view of the matter, we do not feel inclined to entertain this writ petition. The writ petition is, accordingly, dismissed on the ground of alternative remedy.;