https://www.taxtmi.com/caselaws?id=27458 The court dismissed the petition challenging the legality of an order under the Wealth Tax Act, 1957, emphasizing the availability of a statutory appeal process. It held that interference under article 226 was not warranted as long as a statutory appeal was an option, unless exceptional circumstances were shown. The court acknowledged the potential time-bar for filing an appeal but highlighted the Appellate Tribunal's power to condone delays. The petitioner's choice to file a petition under article 226 instead of appealing to the Tribunal led to the dismissal of the petition, emphasizing the existence of an alternative remedy through the statutory appeal process. en-us Thu, 12 Jul 1984 00:00:00 +0530 Sat, 13 Feb 2010 10:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27458 The court dismissed the petition challenging the legality of an order under the Wealth Tax Act, 1957, emphasizing the availability of a statutory appeal process. It held that interference under article 226 was not warranted as long as a statutory appeal was an option, unless exceptional circumstances were shown. The court acknowledged the potential time-bar for filing an appeal but highlighted the Appellate Tribunal's power to condone delays. The petitioner's choice to file a petition under article 226 instead of appealing to the Tribunal led to the dismissal of the petition, emphasizing the existence of an alternative remedy through the statutory appeal process. Case-Laws Wealth-tax Thu, 12 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27458