Alternative statutory remedy bars writ challenge to reassessment notice where disputed facts should be examined by the appellate forum.

A writ petition challenging a reassessment notice under section 148 of the Income-tax Act, 1961 was held not maintainable because the Act provided an appropriate appellate or revisional remedy under Chapter XX. The Court reiterated that jurisdiction under article 226 is discretionary and is ordinarily not exercised where an equally efficacious statutory remedy exists. It also noted that the challenge involved disputed and complex questions of fact, making the statutory appellate forum the proper authority to examine the validity of the notice and connected issues. No interference with the impugned notice or order was warranted.

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Issues: Whether the writ petition challenging the reassessment notice was maintainable in view of the availability of an alternative statutory remedy under the Income-tax Act, 1961.

Analysis: The Court held that a person aggrieved by a notice issued under section 148 of the Income-tax Act, 1961 had an appropriate appellate or revisional remedy under Chapter XX of the Act. It reiterated that the jurisdiction under article 226 of the Constitution of India is discretionary and is ordinarily not to be exercised where an equally efficacious statutory remedy exists. The petition also involved disputed and complex questions of fact, for which the statutory appellate forum was the proper authority to examine the validity of the notice and related matters.

Conclusion: The writ petition was not maintainable and no interference with the impugned notice/order was warranted.

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