https://www.taxtmi.com/caselaws?id=17024 The court dismissed the writ application challenging a demand notice under the Income-tax Act, 1961, finding that the petitioners had an alternative remedy available to them - to appeal to the Appellate Tribunal under section 253 of the Act. The Judge held that the writ court should not entertain the application and that the petitioners should pursue the remedy provided under the Act. The dismissal was not based on the merits of the case but on the availability of an alternative remedy. Parties were granted liberty to raise all points before the appropriate authority, and the application was dismissed without any order as to costs. en-us Mon, 17 Nov 1997 00:00:00 +0530 Mon, 14 Sep 2009 16:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17024 The court dismissed the writ application challenging a demand notice under the Income-tax Act, 1961, finding that the petitioners had an alternative remedy available to them - to appeal to the Appellate Tribunal under section 253 of the Act. The Judge held that the writ court should not entertain the application and that the petitioners should pursue the remedy provided under the Act. The dismissal was not based on the merits of the case but on the availability of an alternative remedy. Parties were granted liberty to raise all points before the appropriate authority, and the application was dismissed without any order as to costs. Case-Laws Income Tax Mon, 17 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17024