Petitioner was a director of company  A & G Projects Technologies Ltd. AO issued  show cause notice  to the petitioner as  joint and severally liable qua the income tax liability of the Company. On Writ the petitioner contended that he has resigned from the company as a director prior to commencement of assessment proceedings. The revenue contended that the petitioner has the alternative remedy u/s. 264 of the Act hence the writ is not maintainable. Court held that as the alternative remedy is available  the petitioner was directed to avail the alternate remedy by way of a statutory revision under S. 264 of the Act (Referred  Collector of Central Excise Chandan v. Dunlop India Ltd  1984 taxmann.com 492  (SC), United Bank of India v. Satyawati Tondon (2010) 8 SCC  110, Authorised Officer State Bank of Travancore v. Mathew K.C. (2018) 89   taxmann.com  429  (SC) (WP No 23222of 2019 dt 8-8-2019 (SJ)  (AY. 1999-2000 to 2006-07)