Judgment : 1. This writ petition has been filed against the impugned show-cause notice dated March 7, 1996, issued under Section 263 of the Income-tax Act, 1961, by the Commissioner of Income-tax, Kanpur. 2. The Supreme Court in the case of Executive Engineer, Bihar State Housing Board v. Ramesh Kumar Singh, AIR 1996 SC 691 ; [1995] 8 JT 331 (SC), has held that the High Court should not interfere against the show-cause notices. The writ petition is dismissed on the ground of alternative remedy of showing cause.