Alternative statutory remedy bars writ jurisdiction when an efficacious Income-tax reference remedy is available against the Tribunal order.

A writ petition under Articles 226 and 227 was held not maintainable where the Income-tax Act provided a specific statutory remedy by reference under Section 256(1) against the Tribunal's order. The Court stated that delay in pursuing the statutory remedy is not, by itself, a ground for invoking writ jurisdiction. Where an efficacious alternative remedy exists, the assessee must ordinarily exhaust that remedy before seeking extraordinary relief. The petition was dismissed, with liberty to the petitioner to pursue the statutory course available under the Act.

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Issues: Whether the original petition under Articles 226 and 227 of the Constitution of India was maintainable when a statutory remedy by way of reference under Section 256(1) of the Income-tax Act, 1961 was available against the Tribunal's order.

Analysis: The petitioner challenged the assessment and appellate orders notwithstanding the existence of a specific statutory remedy before the Tribunal. The Court held that the mere fact that the statutory remedy may involve delay is not a ground to invoke writ jurisdiction. Where the statute provides an efficacious remedy, the assessee must pursue that course before seeking extraordinary relief.

Conclusion: The writ petition was not maintainable and was dismissed. The petitioner was left free to avail the statutory remedy.

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