Statutory appellate remedy under income tax law cannot be bypassed on speculative fears of procedural difficulty.

A writ petition cannot ordinarily be entertained when an efficacious statutory appellate remedy under the Income-tax Act is available. The High Court found the assessee's concern that receivership steps and other partners' actions might hinder appeals to be speculative, because no actual legal obstacle to pursuing the appellate remedy was shown. It also noted that other partners had already filed appeals and that the appellate authority could examine all contentions. The court therefore declined to permit bypass of the statutory appeal mechanism, and the writ appeal failed.

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Issues: Whether the writ petition could be entertained despite the availability of an efficacious statutory appellate remedy under the Income-tax Act, 1961.

Analysis: The appellant sought to bypass the appellate process on the footing that pending steps by receivers and other partners might impede the pursuit of appeals. The Court found these apprehensions to be speculative and noted that no actual legal obstacle to prosecuting the appellate remedy had been shown. It further observed that the other partners had already preferred appeals and that the appellate authority was competent to examine all contentions raised.

Conclusion: The appellant was not entitled to bypass the statutory appellate remedy, and the writ appeal failed.

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