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Writ petition not maintainable when statutory alternative remedy was available under IT Act
Case Law Details
- Case Name
- Tvl.Sree Karumariamman Granites Vs ACIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All High Courts, Madras High Court
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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...
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