Jodhpur Vidyut Vitran Nigam Ltd. vs. Union of India & Ors. SB C W Petition No.1603/2008 Date of Order: 03.04.08 PRESENT HON'BLE MR.JUSTICE GOPAL KRISHAN VYAS Mr.Anil Bhansali for the petitioner/s. Mr.K.K.Bissa for the respondents. Heard learned counsel for the petitioner. This case has come up on an application filed by the Income Tax Department under Article 226 (3) of the Constitution of India. In this case, before commencement of arguments, the learned counsel for the respondent Income Tax Department , Mr.K.K.Bissa raised preliminary objection that there is remedy of appeal available to the petitioner under section 253 of the Income Tax Act. Upon perusal of the said section, it is obvious that remedy of appeal is available to the petitioner. Therefore, I am not inclined to entertain this writ petition as statutory remedy in the Income Tax Act is available. However, the petitioner may avail alternative remedy provided under Section 253 of the Act , by filing an appeal before the Income Tax Appellate Tribunal. The petitioner may file an appeal within a period of two weeks from today, along with the stay application. Upon filing the said appeal and stay application, the learned Tribunal shall decide the stay application within a period of two weeks further, after providing opportunity of hearing to the parties. Till disposal of the stay application, the stay order granted by this court will remain in force. With these directions the petition is disposed of. (GOPAL KRISHAN VYAS),J. lg.