A batch of sixty-one writ petitions was filed of which two writ petitions were filed by the assessee-trust while the remaining fifty-nine writ petitions were filed by the trustees,  dismissing the writ petition the Court held  that the batch of writ petitions filed by the trustees could not be entertained on the limited ground that the assessees had availed of the alternative remedy by way of appeal even before filing of the writ petitions. Moreover the allegation that the reassessment was bad as having been made on change of opinion, may require investigation into facts in the present case. Therefore, it was only appropriate for the assessee to participate in the proceedings before the statutory authorities. Similarly, whether there was escapement of income was again a question of fact which ought to be decided by the statutory authorities on appreciation of evidence. (AY.2012-13, 2013-14)