Adequate statutory appeal bars writ jurisdiction where the Income-tax Act provides an efficacious remedy for Tribunal grievances.

Where the Income-tax Act, 1961 provides a direct appeal under section 260A from Appellate Tribunal orders involving a substantial question of law, writ petitions under article 226 are ordinarily not maintainable to bypass that statutory remedy. The Court treated the existence of an adequate and efficacious appellate mechanism as a strong reason to decline writ interference, particularly where the grievances could be raised in that appeal. The petitions challenging refusal to rectify under section 254(2) were therefore dismissed, leaving the petitioners to pursue the statutory remedy.

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Issues: Whether the writ petitions challenging the Tribunal's refusal to rectify its order under section 254(2) were maintainable in view of the statutory appeal under section 260A of the Income-tax Act, 1961.

Analysis: The Court noted that section 260A provides a direct appeal to the High Court from orders of the Appellate Tribunal where a substantial question of law is involved, and that the petitioners' grievances included questions capable of being raised in that appellate remedy. It reiterated the settled principle that where a statute creates rights and also provides an effective machinery for redress, the extraordinary jurisdiction under article 226 is ordinarily not to be invoked, especially when the alternative remedy is adequate and efficacious. The Court treated the existence of the statutory appeal as a strong reason to decline interference in writ jurisdiction.

Conclusion: The writ petitions were not maintainable and were dismissed because the petitioners had an effective statutory alternative remedy under section 260A.

Final Conclusion: The Court declined to exercise writ jurisdiction and left the petitioners to pursue the remedy available under the Income-tax Act, 1961 for their grievances.

Ratio Decidendi: When a statute provides an adequate and efficacious appellate remedy, the High Court ordinarily will not entertain a writ petition under article 226 to bypass that remedy.

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