Alternative statutory remedy bars writ challenge to section 115QA demand where appellate review is available.

A writ challenge to a demand under section 115QA of the Income-tax Act was held not maintainable because the demand formed part of a composite assessment order under section 143(3) and could be examined in the statutory appeal under section 246A. The Court noted that the interpretation of section 115QA was an appellate issue and that, absent jurisdictional error, breach of natural justice, or other exceptional circumstances, the availability of an effective alternative remedy weighed against Article 226 jurisdiction. The Revenue also consented to the appeal being entertained without objection on limitation and to defer enforcement during the appeal.

---

---

Issues: Whether the writ petition challenging the demand raised under section 115QA of the Income-tax Act, 1961 was maintainable in view of the statutory appellate remedy under section 246-A of the Income-tax Act, 1961.

Analysis: The demand under section 115QA formed part of the composite assessment order under section 143(3) of the Income-tax Act, 1961 and could not be severed from it for the purpose of bypassing the appellate mechanism. The Court held that the question raised, including the interpretation of section 115QA, could be examined by the Commissioner (Appeals). In the absence of any jurisdictional defect, violation of natural justice, or other exceptional circumstance, the availability of an effective statutory appeal weighed against exercise of writ jurisdiction under Article 226 of the Constitution of India. The Court also noted that the Revenue consented to the appeal being entertained without objection as to limitation and to defer enforcement of the demand during the appellate proceedings.

Conclusion: The writ petition was not maintainable and the petitioner was relegated to the appellate remedy under section 246-A of the Income-tax Act, 1961.

---