Court held that though an order refusing to issue refund is not an appeallable order u/s 246A, it is subject to revision u/s 264. As the alternate remedy of revision is available, the Writ is not maintainable (Larsen & Toubro Ltd v ACIT (2010) 326 ITR 514 (Bom) (HC) referred) .( WP No. 2484 of 2019, dt. 03.10.2019) (AY. 2005 -06)
Aditya Marine Ltd v. DCIT ( 2019) 183 DTR 89/ 311 CTR 695 (Bom)(HC),www.itatonline.org
S. 264 :Commissioner – Revision of other orders -Non grant of refund – Not an appellable order – Subject to revision- Alternative remedy is available- Writ is not maintainable [ S. 197 ,246A, Art .226 ]