Dismissing the petition against determination of tax liability under section 241A of the Act. The court held that the statute provides statutory remedies in the form of appeals against the final determination of by such authority. In such statutory scheme, under section 260A, appeal lies to the High Court against orders of the Income-tax Appellate Tribunal. High Court in a writ petition does not have jurisdiction qua the determination of tax and this jurisdiction is exercised by the Court in exercise of powers under section 260A of the Act, only on a substantial question of law arising and not otherwise. When the  Court has not been empowered to assessee the tax liability in the first instance, it would ordinarily not form a prima facie view of what it is not finally empowered to do.  (AY 2018-19)