Alternative statutory remedy bars writ challenge to income-tax reassessment, with appellate stay and expeditious disposal remedies available.

A writ petition challenging reassessment proceedings under the Income-tax Act was held not maintainable because the petitioner had an effective statutory appellate remedy against the order under sections 143 and 147. The High Court reiterated that the Income-tax Act is a complete code for tax disputes and that writ jurisdiction under article 226 is ordinarily not exercised where an efficacious alternative remedy exists. It also noted that the appellate authority can grant interim stay and that expeditious disposal may be sought in the appeal. The petition was dismissed on the ground of availability of the alternative remedy.

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Issues: Whether the writ petition challenging reassessment proceedings under the Income-tax Act, 1961 was maintainable despite the availability of an effective statutory appeal.

Analysis: The petitioner had an appellate remedy against the impugned order passed under section 143 read with section 147 of the Income-tax Act, 1961. The High Court reiterated that the Income-tax Act provides a complete code for tax disputes and that writ jurisdiction under article 226 is ordinarily not to be exercised where an efficacious alternative remedy exists. The availability of power in the appellate authority to grant interim stay and the further remedy of seeking expeditious disposal were also noted.

Conclusion: The writ petition was not maintainable and was dismissed on the ground of availability of an effective alternative remedy.

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