Await Outcome of Statutory Appeal Before Approaching Writ Court: Madras HC dismisses Writ Petition against Income Tax Proceedings

The Madras High Court has dismissed a writ petition against income tax proceedings, advising the petitioner to await the outcome of the statutory appeal before approaching the writ court. The court reiterated the principle that the writ jurisdiction under Article 226 of the Constitution should not be invoked when an effective alternative remedy is available under the relevant statute. In this case, the petitioner had the option of filing a statutory appeal against the assessment order. The High Court emphasized the importance of adhering to the prescribed legal framework and exhausting the available statutory remedies before seeking the intervention of the writ court. This ruling reinforces the hierarchical structure of legal remedies and the limitations on the High Court's writ jurisdiction.