Writ petition not maintainable when statutory alternative remedy was available under IT Act

Tvl. Sree Karumariamman Granites Vs ACIT (Madras High Court) Conclusion: Writ petition was not maintainable when the appeal remedy was available and there was nothing to demonstrate that it was not efficacious. Held: Assessee-partnership firm was carrying on business in quarrying and marketing granites. The Tamil Nadu Minerals Limited (TAMIN), which was a Government company invited tenders for raising-cum-selling granites blocks for quarries situate at Sivanthipuram in Ambasamudram Taluk, Tirunelveli District. An agreement was entered into and assessee was awarded the contract by TAMIN. Therea...