https://www.taxtmi.com/caselaws?id=12015 Where the Income-tax Act, 1961 provides a direct appeal under section 260A from Appellate Tribunal orders involving a substantial question of law, writ petitions under article 226 are ordinarily not maintainable to bypass that statutory remedy. The Court treated the existence of an adequate and efficacious appellate mechanism as a strong reason to decline writ interference, particularly where the grievances could be raised in that appeal. The petitions challenging refusal to rectify under section 254(2) were therefore dismissed, leaving the petitioners to pursue the statutory remedy. en-us Tue, 11 Apr 2000 00:00:00 +0530 Sun, 14 Feb 2010 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12015 Where the Income-tax Act, 1961 provides a direct appeal under section 260A from Appellate Tribunal orders involving a substantial question of law, writ petitions under article 226 are ordinarily not maintainable to bypass that statutory remedy. The Court treated the existence of an adequate and efficacious appellate mechanism as a strong reason to decline writ interference, particularly where the grievances could be raised in that appeal. The petitions challenging refusal to rectify under section 254(2) were therefore dismissed, leaving the petitioners to pursue the statutory remedy. Case-Laws Income Tax Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12015