The assessee challenged the order of the Commissioner (Appeals) by a writ petition, contending that section 194B did not require deduction of tax at source on aggregate winnings unless the winnings from an individual game exceeded the prescribed limit. The High Court held that the orders passed by the Commissioner (Appeals) were detailed orders and that an efficacious alternative remedy of appeal before the Tribunal was available. The assessee was, therefore, relegated to the appellate remedy, with a direction that appeals filed within four weeks should be entertained on merits without raising the issue of limitation. (AY. 2015-16, 2017-18 & 2020-21)