TaxTMI 
TaxTMI 
1991 (5) TMI 22
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....t paid certain amounts as surtax under the provisional assessment orders in respect of the said years. On completion of the regular assessments and when the matter came to be decided by the appellate authorities for those years, the first petitioner became entitled to a certain refund which was duly refunded. The first petitioner thereafter moved the second respondent, namely, the Assistant Commissioner of Income-tax, Central Circle-25, New Delhi, by means of an application, claiming that it was also entitled to interest in terms of section 244(lA) of the Income-tax Act, 1961, on the amount of surtax refunded to it. That claim, however, was rejected by the second respondent by his order dated December 3, 1990, which was purported to have be....
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....as rejected on merits. It is in this background that the present writ petition has been filed by the petitioners impugning the order dated April 15, 1991, passed by the second respondent. We have heard learned counsel for the petitioners. We do not feel inclined to go into the merits of the contention raised by the petitioner's counsel inasmuch as, in our opinion, the writ petition is liable to be dismissed on the ground of alternative remedy. The only contention raised before us was that the impugned order was not liable to be sustained as it proceeds on an erroneous view by misconstruing the relevant provisions of the Surtax Act and the Income-tax Act on which it is based. In our opinion, against the impugned order, the petitioners have....
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....mands of extraordinary situations as, for instance, where the very vires of the statute is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and vindication of public justice require it, that recourse may be had to article 226 of the Constitution. But then the court must have good and sufficient reason to bypass the alternative remedy provided by the statute. Surely matters involving the Revenue where the statutory remedies are available are not such matters. " The case on hand, in our opinion, is not one which falls in the exceptional category where the petitioners can be permitted to bypass the statutory remedies available under the Surtax Act where they can seek complete relie....