Assessee challenged legality and/or validity of assessment order passed under section 143(3) read with section 144B on ground that assessment order was passed manually without mentioning Document Identification Number (DIN) in its body and same was passed beyond period of limitation. Dismissing the petition the Court held that   since petitioner had directly approached jurisdiction of High Court under article 226 of Constitution of India and called upon High Court to adjudicate issues relating to facts and application of law on said set of facts, writ petition was not maintainable as an alternative and efficacious remedy was available to petitioner.  (AY. 2018-19)