- (1.) THIS appeal is filed under Rule 134 of the Rajasthan High Court Rules by the writ petitioner (appellant herein) against an order dated 04.05.2011 passed in S.B. Civil Writ Petition No. 3115/2010, The Tehsildar, Sayala v. The Union of India & Ors. With the express consent of learned counsel for the appellant, the appeal is heard finally and decided at the admission stage itself.
(2.) BY impugned order, the learned Single Judge dismissed the writ petition filed by the appellant on the ground that remedy of the appellant (writ petitioner) to challenge the impugned order dated 18.08.2009 passed by the Director of Income -tax (CIB), Rajasthan, Jaipur under Section 271FA was by filing an appeal under Section 246A of the Income Tax Act. So, the question for consideration, in this appeal, is as to whether the learned Single Judge was justified in dismissing the writ petition on the ground of availability of an alternative remedy to the writ petitioner to challenge the order impugned in the writ petition.
(3.) THE order of the learned Single Judge reads as under : - Having heard the learned counsel for the petitioner and having perused the material placed on record, particularly when it is an admitted position that the order impugned is open to appeal under Section 246A of the Income Tax Act, 1961, this Court finds no reason to entertain this writ petition for availability of efficacious and statutory remedy of appeal. Accordingly, this writ petition stands dismissed.;