https://www.taxtmi.com/caselaws?id=438476 A statutory and efficacious alternative remedy before the ITAT was available against the Commissioner (Appeals) order, so direct interference was not warranted. The text emphasises judicial restraint where an alternate appellate forum exists and states that the petitioner should pursue that statutory remedy instead of seeking immediate intervention. On that basis, the High Court's direction to approach the ITAT was upheld and the special leave petition was dismissed. en-us Fri, 09 Dec 2022 00:00:00 +0530 Mon, 08 Jun 2026 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438476 A statutory and efficacious alternative remedy before the ITAT was available against the Commissioner (Appeals) order, so direct interference was not warranted. The text emphasises judicial restraint where an alternate appellate forum exists and states that the petitioner should pursue that statutory remedy instead of seeking immediate intervention. On that basis, the High Court's direction to approach the ITAT was upheld and the special leave petition was dismissed. Case-Laws Income Tax Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438476