https://www.taxtmi.com/caselaws?id=17817 Where the Income-tax Act, 1961 provides an efficacious statutory reference remedy for questions of law under Section 256, Article 226 writ jurisdiction will ordinarily not be entertained to challenge an Income-tax Appellate Tribunal order. The availability of a reference application to the Tribunal and, if refused, recourse to the High Court under Section 256(2) was treated as the proper legal route, and the possibility that interim relief may not be available in that proceeding did not justify bypassing the statutory mechanism. The writ petition was therefore held not maintainable and liable to be dismissed. en-us Tue, 26 Mar 1996 00:00:00 +0530 Fri, 25 Sep 2009 10:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17817 Where the Income-tax Act, 1961 provides an efficacious statutory reference remedy for questions of law under Section 256, Article 226 writ jurisdiction will ordinarily not be entertained to challenge an Income-tax Appellate Tribunal order. The availability of a reference application to the Tribunal and, if refused, recourse to the High Court under Section 256(2) was treated as the proper legal route, and the possibility that interim relief may not be available in that proceeding did not justify bypassing the statutory mechanism. The writ petition was therefore held not maintainable and liable to be dismissed. Case-Laws Income Tax Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17817