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 activities on lands and buildings or other structures and to rent, transfer, sell before or after d...