L SOHANRAJ Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE learned single judge has dismissed the writ petitions holding that the appellants were not entitled to invoke the discretionary jurisdiction of this court under Articles 226 and 227 of the Constitution of India to cancel the order made by the Income-tax Appellate Tribunal as an alternate remedy of appeal provided under Section 260A of the Income-tax Act, 1961, was available to the appellants. Liberty has been reserved with the appellants to question the correctness or otherwise of the order made by the Income-tax Appellate Tribunal before the appropriate forum for redressal of grievances.

(2.) WE agree with the view taken by the single judge. In the face of an alternate statutory remedy provided under the Act, the appellants were not entitled to challenge the order of the Income-tax Appellate Tribunal under Articles 226 and 227 of the Constitution of India.