Article 226 cannot be invoked when there is efficacious alternative remedy

Vishwataj Developers Pvt Ltd Vs ACIT (Madras High Court)

Conclusion: In present case, the Hon’ble high court held Writ Jurisdiction under Article 226 cannot be invoked in a routine manner, when dispute pertains to examination of facts and when there is alternative efficacious remedy available.

Held: The assessment orders passed under Section 143(3) of the Income Tax Act, 1961, were challenged under writ petitions. The petitioners herein were involved in the business pertaining to developmental act

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