The assessee claimed deduction u/s 54F in original assessment. AO later reopened assessment alleging deduction should be restricted to cost of acquisition of assessee’s share. No queries on s. 54F were raised earlier. High Court  held writ was not maintainable as an alternate efficacious remedy by appeal existed; refrained from examining facts under Art. 226. Ad-interim relief extended for 4 weeks to enable stay application. (AY. 2015-16)