Alternative statutory appeal under income-tax law led to disposal of writ petition, with limitation protection and limited interim relief.

A writ petition was disposed of because an alternative statutory appeal was available under Section 246(1) of the Income-tax Act, 1961. Time spent before the Court was directed to be excluded for limitation purposes, and the interim relief was continued for a limited period to protect the petitioner pending recourse to the statutory remedy.

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Outcome: The writ petition was disposed of in view of the availability of an alternative statutory appeal under Section 246(1) of the Income-tax Act, 1961, with exclusion of time spent before the Court for limitation purposes and continuation of interim relief for a limited period.

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