Natural justice and alternative remedy principles limited High Court interference, leaving recall and reference remedies before the Tribunal open.

The Kerala HC declined to interfere under Articles 226 and 227 with an Income-tax Appellate Tribunal order challenged for want of notice and opportunity, holding that the petitioner should first pursue available remedies before the Tribunal. The court noted that an application to recall the order could be filed on the ground of denial of notice, and also referred to the statutory remedy of seeking a reference under section 256(1) of the Income-tax Act. As the petitioner had not availed those remedies, the High Court refused direct interference but granted two weeks to move the Tribunal, which was directed to consider any such application on merits.

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Outcome: The original petition was disposed of with liberty to the petitioner to move the Tribunal for recall of the order or for reference, which was to be considered on merits if filed within the stipulated time.

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