https://www.taxtmi.com/caselaws?id=20658 A writ of mandamus to stay recovery of tax and interest under the Income-tax Act was found unavailable where the petitioner had not first sought interim relief from the competent authority, namely the Commissioner of Income-tax, and no refusal had been shown. The Court treated the absence of a demand and refusal as fatal to the writ basis, since interlocutory relief remained pending before the Commissioner. On that footing, the petition lacked the necessary cause of action and was rejected as misconceived. en-us Wed, 17 Mar 1993 00:00:00 +0530 Mon, 16 Nov 2009 13:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20658 A writ of mandamus to stay recovery of tax and interest under the Income-tax Act was found unavailable where the petitioner had not first sought interim relief from the competent authority, namely the Commissioner of Income-tax, and no refusal had been shown. The Court treated the absence of a demand and refusal as fatal to the writ basis, since interlocutory relief remained pending before the Commissioner. On that footing, the petition lacked the necessary cause of action and was rejected as misconceived. Case-Laws Income Tax Wed, 17 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20658