The appellate Tribunal remanded the matter  there was a limited remand of the matter for judicious consideration afresh  however the Assessing Officer has passed the order contrary to the  direction and raised the demand. The assessee challenged the order by filing writ petition the Court held that  Order structured on wrong legal premises. Therefore alternative remedy is not a bar. Order quashed and directed to pass the order in accordance with the direction of the Appellate Tribunal. (AY. 2009-10)