Writ jurisdiction and alternative appellate remedy bar interference where disputed facts and statutory appeal are available.

A writ challenge to assessment and penalty orders based on alleged non-service of notice and invalid ex parte assessment was treated as non-maintainable because disputed questions of fact were involved and the Income-tax Act, 1961 provided an efficacious appellate remedy. The court reiterated that writ jurisdiction under Articles 226 and 227 is discretionary and is ordinarily not exercised where a statutory forum is available, absent exceptional circumstances. On that basis, interference was declined and the petitioner was relegated to the appellate remedy.

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Issues: Whether the writ petition challenging the assessment and penalty orders was maintainable in view of the availability of an alternative statutory appeal remedy.

Analysis: The impugned orders were challenged on the ground of non-service of notice and alleged invalidity of the ex parte assessment. The Court held that disputed questions of fact had been raised and that the Income-tax Act, 1961 provided an efficacious appellate remedy against the orders. Relying on the settled principle that writ jurisdiction is a discretionary remedy and ordinarily should not be invoked when a statutory forum is available, the Court found no exceptional circumstance justifying interference under Articles 226 and 227 of the Constitution of India.

Conclusion: The writ petition was not maintainable and interference was declined, with the petitioner relegated to the statutory appellate remedy.

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