The assessee followed the project completion method, but the AO assessed income using the percentage completion method, issuing a demand under section 143(3) r.w.s. 144B. The assessee filed a writ claiming the order taxed income already accepted in AYs 2015-16, 2018-19, and 2023-24, and was thus without jurisdiction. The High Court noted there was no challenge to constitutional validity, nor breach of natural justice, and that all arguments went to merits, which could be raised in appeal before the CIT(A). The Court reiterated that writ jurisdiction cannot be used to bypass effective alternative remedies under the Act. Petition dismissed.