WHETHER WRIT WILL BE AVAILABLE IF ALTERNATIVE REMEDY IS AVAILABLE ?

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[2021] 433 ITR 7 (Guj)
[IN THE GUJARAT HIGH COURT]
NIKESHKUMAR BHUPENDRABHAI SHAH
v.
UNION OF INDIA AND OTHERS
March 3, 2021.
Section(s): Income-tax Act, 1961, ss. 246A, 271(1)(c) Assessment Year: 2016-17

Tag Line : Whether writ will be available if alternative remedy is available?

Availability of alternative statutory remedy

Writ will not lie

Chhabil Dass Agarwal [2013] 357 ITR 357 (SC) relied upon

CIT v. Chhabil Dass Agarwal [2013] 357 ITR 357 (SC) (para 5) referred to.

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