Alternative statutory remedy bars writ review where section 263 revision and assessment appeals are already available.

A writ petition challenging a revision order under section 263 of the Income-tax Act, 1961 was declined because an effective statutory appeal lay to the ITAT. The assessment orders were also already under appeal before the appellate authority, so the petitioner could not bypass the prescribed appellate mechanism. The High Court therefore refused to examine the merits of the revision order and treated the availability of alternative remedies as decisive. The writ petition was rejected as not maintainable.

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Issues: Whether the writ petition challenging the revision order under section 263 of the Income-tax Act, 1961 and the consequential assessment orders was liable to be entertained despite the availability of an effective alternative statutory remedy.

Analysis: The revision order under section 263 was appealable before the Income-tax Appellate Tribunal, and the petitioner had an efficacious appellate remedy available against it. As regards the assessment orders, the petitioner had already filed appeals before the appellate authority and was pursuing them. In these circumstances, the High Court declined to examine the merits of the revision order or permit the petitioner to bypass the statutory appellate forums.

Conclusion: The writ petition was not maintainable in view of the alternative statutory remedy and was rejected.

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