First Appellate Authority confirmed the order of the Assessing Officer . The appellant filed writ against the said orders.  Dismissing the petitions the Court held that  that  writ is not maintainable  when a statutory alternative remedy is available .  The Court also observed that  the orders passed by the first appellate authority were neither without jurisdiction nor in violation of principles of natural justice nor there was any procedural illegality in the proceedings before the first appellate authority.( AY.  2007-08, 2009-10)