Dismissing the  appeal the Court held that since the alternative efficacious remedy of appeal before the appellate authorities under sections 246A and 254 and appeal before the High Court under section 260A were available to the assessee, the writ petition at such a pre-mature stage would not be entertained and granted the assessee time to file appeal before the appellate authorities who were directed to consider and decide the appeal on merits in accordance with law. Order of single judge is affirmed.