Held that even assuming an alternative remedy under section 246 of the Income-tax Act, 1961 of filing an appeal is available, it will not operate as an absolute bar for entertaining the writ petition as the jurisdictional issues goes to the root of the matter and it is one of the exceptional factors carved out by the Supreme Court for exercise of jurisdiction under article 226 of the Constitution of India. Writ petition is admitted. (AY.2013-14)