Alternate statutory remedy and suppression of material facts justified dismissal of writ challenge to the assessment order.

A writ petition challenging an assessment order was held not maintainable where the petitioner suppressed the availability of an efficacious statutory appeal under the Income-tax Act and related material facts. The court treated the attempt to bypass the alternate remedy without full disclosure as a prima facie abuse of the judicial process, and dismissed the petition while granting liberty to pursue the statutory appellate remedy. All contentions were left open for consideration in the appropriate proceeding.

---

---

Issues: Whether the writ petition challenging the assessment order was maintainable despite the availability of an alternate statutory appeal, and whether non-disclosure of that remedy and related facts justified dismissal.

Analysis: The petition was found to suppress material facts, including the availability of an efficacious appellate remedy under the Income-tax Act. The challenge to the assessment order was considered an attempt to bypass the statutory remedy without full and correct disclosure, and the filing was described as prima facie an abuse of the judicial process.

Outcome: The writ petition was dismissed, with liberty to pursue the alternate remedy available under the Income-tax Act. All contentions were kept open for consideration in the appropriate proceeding.

---