Alternative statutory remedy bars writ review of Income-tax penalty order under the appeal provisions.

A writ petition challenging a penalty under Section 271FA of the Income-tax Act was not entertained because an efficacious statutory appeal was available under Section 246A(1)(q) before the Commissioner of Income-tax (Appeals). The Court followed the view that an order imposing penalty for default in furnishing particulars under Section 285BA(i) is appealable, and therefore declined to examine the merits in writ jurisdiction. The petitioner was relegated to the appellate remedy under the Act.

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Issues: Whether the writ petition challenging the penalty order was maintainable when a statutory appeal remedy was available before the first appellate authority.

Analysis: The order records that penalty under Section 271FA of the Income-tax Act, 1961 had been imposed for default in furnishing particulars required under Section 285BA(i) of the Income-tax Act, 1961. Relying on the earlier view that an order under Section 271FA is appealable under Section 246A(1)(q) of the Income-tax Act, 1961, the Court proceeded on the admitted position that the petitioner had an efficacious alternative remedy before the Commissioner of Income-tax (Appeals). In that situation, the Court declined to examine the merits of the penalty in writ jurisdiction.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory appellate remedy before the Commissioner of Income-tax (Appeals).

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