https://www.taxtmi.com/caselaws?id=12113 A writ amendment to challenge the appellate order was refused because the petitioner had already invoked the statutory appeal before the Income-tax Appellate Tribunal, and the court would not let writ proceedings bypass that remedy. The availability of the appellate hierarchy, including further recourse under section 260A if required, weighed against entertaining the amendment. The constitutional challenge to the proviso to section 234C(1) of the Income-tax Act, 1961 was not examined on merits and was kept open for consideration after disposal of the appellate proceedings. en-us Mon, 04 Feb 2002 00:00:00 +0530 Wed, 17 Feb 2010 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12113 A writ amendment to challenge the appellate order was refused because the petitioner had already invoked the statutory appeal before the Income-tax Appellate Tribunal, and the court would not let writ proceedings bypass that remedy. The availability of the appellate hierarchy, including further recourse under section 260A if required, weighed against entertaining the amendment. The constitutional challenge to the proviso to section 234C(1) of the Income-tax Act, 1961 was not examined on merits and was kept open for consideration after disposal of the appellate proceedings. Case-Laws Income Tax Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12113