2000 (8) TMI 13

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..... e 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 t .....

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..... w 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. The appellants may if so advised, challenge the orders passed by the Income-tax Appellate Tribunal along with an application for condonation of delay .....

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