Alternative statutory revision bars writ challenge to section 197 Income-tax order until the revisional remedy is pursued.

A writ petition challenging an order under section 197 of the Income-tax Act was not entertained because a revisional remedy under section 264(2) remained available. The court held that the petitioner should first pursue the statutory revision before invoking writ jurisdiction, and left the petition open at that stage.

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Issues: Whether the writ petition challenging an order under section 197 of the Income-tax Act, 1961 should be entertained when a revision under section 264(2) of the Act is available.

Outcome: The writ petition was not entertained at this stage and the petitioner was left to pursue the revisional remedy.

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