Dismissing the petition the Court held that the draft assessment order was passed after considering the response of assessee. The issue raised in the writ petition was with regard to interpretation of the draft assessment order which could be raised and considered in appeal before the appellate authority. The contentions raised by the assessee required minute examination of the show-cause notice and the response filed by the assessee, which was not permissible in writ jurisdiction. The jurisdiction to interpret the nature of draft assessment order is vested with the appellate authority. Consequently, since the assessee had the alternative efficacious remedy of statutory appeal the writ petition was dismissed.(AY.2018-19)