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 Siv

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