2000 (8) TMI 13 - HC - Income Tax

The learned single judge has dismissed the writ petitions holding that the appellants were not entitled to invoke the discretionary jurisdiction of this court under articles 226 and 227 of the Constitution of India to cancel the order made by the Income-tax Appellate Tribunal as an alternate remedy of appeal provided under section 260A of the Income-tax Act, 1961, was available to the appellants. - We agree with the view taken by the single judge. In the face of an alternate statutory remedy provided under the Act, the appellants were not entitled to challenge the order of the Income-tax Appellate Tribunal under articles 226 and 227 of the Constitution of India.

Summary

The High Court of Karnataka dismissed writ petitions as the appellants could not invoke discretionary jurisdiction under articles 226 and 227 to cancel the order made by the Income-tax Appellate Tribunal when an alternate remedy of appeal under section 260A of the Income-tax Act was available. Appellants were advised to challenge the Tribunal's orders with an application for condonation of delay if pursuing their remedy before the wrong forum. The appeals were dismissed.