https://www.taxtmi.com/caselaws?id=11542 A writ petition was held not maintainable where the Income-tax Act provided a statutory revision remedy under section 264, so the High Court declined to entertain the petition and granted liberty to approach the revisional forum. The Court applied the principle of judicial restraint in the presence of an alternative statutory remedy and relied on authority that writ jurisdiction is ordinarily not invoked to seek revision of the same order. The substantive questions on whether interest for belated deposit of TDS is chargeable and whether it is simple or compound were not decided, and were left for fresh consideration by the Commissioner in revision if filed within the permitted time. en-us Fri, 08 Aug 2003 00:00:00 +0530 Fri, 15 Jan 2010 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11542 A writ petition was held not maintainable where the Income-tax Act provided a statutory revision remedy under section 264, so the High Court declined to entertain the petition and granted liberty to approach the revisional forum. The Court applied the principle of judicial restraint in the presence of an alternative statutory remedy and relied on authority that writ jurisdiction is ordinarily not invoked to seek revision of the same order. The substantive questions on whether interest for belated deposit of TDS is chargeable and whether it is simple or compound were not decided, and were left for fresh consideration by the Commissioner in revision if filed within the permitted time. Case-Laws Income Tax Fri, 08 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11542