https://www.taxtmi.com/caselaws?id=16557 A writ petition challenging reassessment proceedings under the Income-tax Act was held not maintainable because the petitioner had an effective statutory appellate remedy against the order under sections 143 and 147. The High Court reiterated that the Income-tax Act is a complete code for tax disputes and that writ jurisdiction under article 226 is ordinarily not exercised where an efficacious alternative remedy exists. It also noted that the appellate authority can grant interim stay and that expeditious disposal may be sought in the appeal. The petition was dismissed on the ground of availability of the alternative remedy. en-us Fri, 11 Apr 1997 00:00:00 +0530 Tue, 08 Sep 2009 15:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16557 A writ petition challenging reassessment proceedings under the Income-tax Act was held not maintainable because the petitioner had an effective statutory appellate remedy against the order under sections 143 and 147. The High Court reiterated that the Income-tax Act is a complete code for tax disputes and that writ jurisdiction under article 226 is ordinarily not exercised where an efficacious alternative remedy exists. It also noted that the appellate authority can grant interim stay and that expeditious disposal may be sought in the appeal. The petition was dismissed on the ground of availability of the alternative remedy. Case-Laws Income Tax Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16557