On writ the Court held  that from the order or the documents relied on by the assessee, it did not appear that the assessee had made any specific request before the Assessing Officer, inter alia, praying for issuance of summons on A for him to be produced for the purpose of cross-examining him. The assessee having not approached the court earlier and having not made any specific prayer for cross-examining A before the Assessing Officer at the stage of the proceeding under section 147 of the Income-tax Act, 1961, the writ petition could not be entertained on such ground. Admittedly, there was an alternative remedy in the form of appeal. Hence the order could not be quashed.