The Adjudicating Authority held that certain property was benami under S.26(3). A single judge quashed that order on limitation grounds. The Division Bench held the writ was not maintainable due to the availability of an efficacious statutory appeal under S. 46.  The Supreme Court allowed the appeal and clarified that observations of the Division Bench on merits should not be treated as final findings; appellants may rely on precedent UOI v. Ganpati Dealcom Pvt Ltd (2022) 447 ITR 108 (SC)  in subsequent proceedings. The matter highlights limits on entertaining writs where statutory remedies exist, but also the necessity of deciding appeals on their merits when filed.