Rama Reddy Dhasharatha Vs ACIT (Karnataka High Court)
The Karnataka High Court disposed of the writ petition after the petitioner sought permission to withdraw it on the ground that an appeal under Section 260A of the Income-tax Act, 1961 was available to challenge the Tribunal’s order. The petitioner requested liberty to file an Income Tax Appeal (ITA). After hearing the respondents’ counsel, the Court accepted the memo, disposed of the writ petition, and granted liberty to the petitioner to avail the remedy available in law, subject to all just exceptions.
Plese note A statutory appeal under Section 260A of the Income-tax Act, 1961 provides an effective alternate remedy against every order passed by the Income Tax Appellate Tribunal (ITAT), provided the appeal involves a substantial question of law. The appeal lies before the jurisdictional High Court, which examines only legal issues and not pure findings of fact unless such findings are shown to be perverse or unsupported by evidence. As a settled principle, High Courts generally decline to entertain writ petitions under Article 226 of the Constitution when an efficacious remedy under Section 260A is available, except in exceptional circumstances such as violation of principles of natural justice, lack of jurisdiction, or a challenge to the constitutional validity of a statutory provision. Thus, Section 260A serves as the primary appellate mechanism for judicial review of ITAT orders involving substantial questions of law
