Writ interference with income-tax notices declined after Supreme Court left statutory remedies open

The High Court declined to interfere in writ jurisdiction with notices issued under the Income-tax Act, 1961, after the Supreme Court had already refused interference and granted liberty to pursue statutory remedies. In these circumstances, the court held that there was no occasion to entertain the writ challenge to the notices. The petition was dismissed, leaving the petitioner to avail the remedies available under the Act.

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Issues: Whether the writ petition challenging the notices issued under the Income-tax Act, 1961 was liable to be entertained after the Supreme Court had permitted the petitioner to avail the remedies under the Act.

Analysis: The notices were assailed in writ proceedings after earlier proceedings had been withdrawn and the Supreme Court had declined interference, while granting liberty to pursue remedies under the Income-tax Act, 1961. In these circumstances, the High Court held that no occasion arose for it to interfere with the impugned notices in writ jurisdiction.

Conclusion: The challenge to the notices was not entertained and the writ petition was dismissed.

Final Conclusion: The Court declined to interfere and left the petitioner to pursue the statutory remedies available under the Income-tax Act, 1961.

Ratio Decidendi: Where the Supreme Court has declined interference and granted liberty to pursue remedies under the statute, the High Court will ordinarily not interfere with the impugned notices in writ jurisdiction.

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