The assessment was completed by valuating the property at very high value and assessing the capital gains. The assessee filed writ petition challenging the basis of valuation and correctness of the assessment. Dismissing the petition the Court held that there are several disputed questions of fact which are best left open to be decided by the authorities under the hierarchy of the Income-tax Act, 1961 and the petitioner has an alternative and efficacious remedy by way of an appeal against the assessment writ was not entertained. (AY. 2013-14, 2014-15)