PRASHANT GUPTA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) WE have heard learned counsel for the petitioners and learned senior standing counsel, Sri Bharatji Agarwal.

(2.) THIS petition under Article 226 of the Constitution is directed against the impugned order dated March 28, 1989, passed by the Deputy Commissioner of Income-tax (Assessment), Special Range-I, Meerut. Admittedly, the petitioner has already filed revision against the impugned order before the Commissioner of Income-tax on December 12, 1994. In view of the fact that the petitioners are pursuing an alternative remedy available to them under law, we decline to go into the matter at this stage.