https://www.taxtmi.com/caselaws?id=788595 Availability of an efficacious statutory appeal ordinarily bars writ jurisdiction under Article 226, except in recognised exceptional cases such as violation of fundamental rights, breach of natural justice, lack of jurisdiction, or challenge to vires. Because the challenge concerned only an alleged error in the Tribunal's interpretation of provisions governing computation and rate of tax, the error could be effectively raised in an appeal under section 260A. No extraordinary circumstance was shown to justify writ interference, so the writ petition was held not maintainable and was dismissed. en-us Mon, 16 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788595 Availability of an efficacious statutory appeal ordinarily bars writ jurisdiction under Article 226, except in recognised exceptional cases such as violation of fundamental rights, breach of natural justice, lack of jurisdiction, or challenge to vires. Because the challenge concerned only an alleged error in the Tribunal's interpretation of provisions governing computation and rate of tax, the error could be effectively raised in an appeal under section 260A. No extraordinary circumstance was shown to justify writ interference, so the writ petition was held not maintainable and was dismissed. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788595