The writ petition was filed against the order of the Assessing Officer treating the assessee in default for failure to deduct tax at source in respect of  source – Failure to deduct or pay –  Failure to deduct tax at source , honorarium to Gust Faculty Lecturers . According to the petitioner the provision of section 194J is applicable  and not the provision of section 192 . Dismissing the petition the Court held that the issue being disputed facts , the alternative remedy of appeal is available . Writ petition was dismissed .  (AY. 2017 -18 )