Alternate statutory remedy bars writ interference against income-tax assessment where appeal is already pending.

A writ petition challenging an income-tax assessment order was found inappropriate for interference where the assessee had already filed a statutory appeal before the Commissioner (Appeals). The challenge concerned notice under Section 142(1), best judgment assessment under Section 144, and alleged inconsistency with Section 159 of the Income-tax Act, 1961, but the court treated the appellate remedy as the more efficacious course on the facts. As a result, writ jurisdiction was not invoked, and the petition was not entertained because an alternate statutory remedy was available and already pursued.

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Issues: Whether the writ petition challenging the assessment order was maintainable when the petitioner had already availed the statutory appellate remedy.

Analysis: The assessment order was assailed on grounds relating to notice under Section 142(1), best judgment assessment under Section 144, and alleged inconsistency with Section 159 of the Income-tax Act, 1961. The record showed that an appeal had already been filed before the Commissioner (Appeals) against the same order. In view of the available statutory appeal, the writ jurisdiction was not considered appropriate for interference, since the appellate remedy was treated as the more efficacious course on the facts of the case.

Conclusion: The writ petition was not entertained and was dismissed for availing of the alternate statutory remedy.

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