Statutory appeal remedy prevails over writ jurisdiction for attachment of rental income under the Income-tax Act.

Attachment of rental income was treated as an order appealable under Rule 86 of the Second Schedule to the Income-tax Act, 1961. Because the dispute turned on factual questions about the deceased assessee's share in the property and the rental income attributable to that share, the court considered the appellate authority the proper forum for examination. The availability of an appeal with a stay mechanism also weighed against writ intervention. The petitioners were directed to pursue the statutory appellate remedy, and the writ petitions were disposed of without merits adjudication on the attachment.

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Issues: Whether the writ petition challenging the attachment order should be entertained, or the petitioners should be relegated to the statutory appellate remedy under the Second Schedule.

Analysis: The impugned attachment of rental income was an order amenable to appeal under Rule 86 of the Second Schedule to the Income-tax Act, 1961. The dispute involved factual questions as to the extent of the deceased assessee's share in the property and the rental income attributable to that share, which were better examined by the appellate authority. The availability of an appeal with a provision for stay also weighed against writ intervention. The petitioners were therefore directed to pursue the statutory remedy rather than invoke writ jurisdiction.

Conclusion: The petitioners were relegated to the statutory appeal remedy under Rule 86, and the writ petitions were disposed of without adjudication on the merits of the attachment.

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