JUDGMENT The petitioner challenges Exts. P6, P6A and P6B assessment orders and demand notices. The reason for challenging the same directly before this Court without availing of the alternate remedy is that the petitioner had not been given sufficient opportunity before passing the assessment orders. But the assessment orders themselves say that the petitioner has been given more than two opportunities and the petitioner did not produce the books of accounts. In the above circumstances, I am of opinion that the petitioner should challenge the orders in appeals as provided under the statute. Without prejudice to that right, this writ petition is dismissed. Since this writ petition has been pending before this Court for almost five months, I direct that if the petitioner files appeals within one month, it shall be accepted as filed within time.