Writ jurisdiction unavailable for section 89(1) relief where factual verification must first be done by the Assessing Officer.

A writ petition seeking relief under section 89(1) of the Income-tax Act was held not maintainable because the claim depended on factual verification of particulars and proof. The statutory scheme required the assessee to place the necessary details before the Assessing Officer, who would then examine whether the relief was admissible. As the issue involved factual adjudication within the statutory mechanism, writ jurisdiction was inappropriate. The petition was dismissed, and the petitioners were left to pursue the prescribed remedy before the Assessing Officer.

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Issues: Whether the writ petition seeking benefit under section 89(1) of the Income-tax Act, 1961 was maintainable when the statute provided a remedy before the Assessing Officer.

Analysis: The relief claimed by the petitioners depended upon factual verification of the particulars furnished for computation of tax relief. The statutory scheme under section 89(1) required the assessee to move the Assessing Officer with the necessary particulars and proof, and the authority was then to examine whether the benefit was admissible. Such factual adjudication was not appropriate for writ jurisdiction.

Conclusion: The writ petition was not entertainable for grant of the claimed relief and was dismissed, leaving the petitioners to pursue the statutory remedy before the Assessing Officer.

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