Bariath Pacs Ichak Bariath v. The Tax Recovery Officer, Officiating Its Work From Aayakar Bhawan, Rabindra Path, P. O. And P.s. And District Hazaribaghrabindra Path, P. O. And P.s. And Distr

IN THE HIGH COURT OF JHARKHAND AT RANCHIW.P.(T) No. 5407 of 2023 ----- Bariath Pacs Ichak Bariath through its Chairman Mr. Vikas Krishna Chandra, S/o Sri Ayodhya Prasad Mehta, r/o Vikas Nagar, Dipu Garah, P.O. and P.S. and District Hazaribagh … … … Petitioner Versus 1.Union of India, Ministry of Finance, Department of Revenue, Income Tax Department, National Faceless Appeal Centre (NFAC) officiating its operations from 3[rd] Floor, Jeevan Deep Building, Sansad Marg, New Delhi, P.S. – Parliament Street, P.O. Sansad Marg, State New Delhi. Tax Department, National Faceless Appeal Centre (NFAC) officiating its operations from 3[rd] Floor, Jeevan Deep Building, Sansad Marg, New Delhi, P.S. – Parliament Street, P.O. Sansad Marg, State New Delhi. 2.The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (Income Tax Department) office of the Income Tax ITO ward 1(1) Hazaribagh, P.O. and P.S. and District Hazaribagh. Centre, Delhi, (Income Tax Department) office of the Income Tax ITO ward 1(1) Hazaribagh, P.O. and P.S. and District Hazaribagh. 3.The Tax Recovery Officer, officiating its work from Aayakar Bhawan, Rabindra Path, P. O. and P.S. and District HazaribaghRabindra Path, P. O. and P.S. and District Hazaribagh … … … Respondents ------- CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ARUN KUMAR RAI ------ For the Petitioner : Mr. Navneet Sahay, Advocate For the Respondents : Mr. Kumar Vaibhav (Sr. SC, Income Tax Dept.) : Mr. Anurag Vijay, (Jr. SC, Income Tax Dept.) : Mr. Om Prakash, Advocate : Mr. Durgesh Agarwal, Advocate ------ Order No. 05/Dated 05[th] August, 2024 1. The instant writ petition has been filed under Section 226 of the Constitution of India by the petitioner for seeking following directions:- Constitution of India by the petitioner for seeking following directions:- The present writ application is filed for setting aside the order dated 25.07.2023 (Annexure – 9) which has been passed by respondent no. 2 in appeal no. NFAC/2016-17/10056972 preferred by the petitioner under Section 250 of Income Tax Act, 1961 challenging the order dated 12.07.2021 passed by the Income Tax Officer Ward No. 1(2) Hazaribagh under Section 147 read with Section 143(3) of the Income Tax Act wherein the assessing officer has illegally and malafidely has failed to deduct the income of the petitioner under Section 80P of the Income Tax Act and has considered the entire amount as taxable amount despite Umesh/- the fact that the petitioner submitted the entire documents which goes to shows that the petitioner was entitled to deduction under Section 80P of the Income Tax Act. And For passing appropriate writ against the respondents-authority to consider the material submitted by the petitioner earlier and to reconsider the case of the petitioner by staying the operation of the order dated 25.07.2023 and to further remand the matter before the assessing officer to revisit the documents filed by the petitioner. 2. Mr. Kumar Vaibhav, learned counsel appearing for the revenue, has raised serious objection regarding the maintainability of the writ petition on the ground of availability of alternative remedy of appeal before the Tribunal. 3. Upon this, Mr. Navneet Sahay, learned counsel appearing for the petitioner seeks leave of this Court to withdraw this writ petition with a liberty to approach before the statutory forum for redressal of its grievance. 4. Considering the same, the instant writ petition is dismissed as withdrawn with the liberty to the petitioner to approach before the alternative forum by raising all the grievance. 5. With the aforesaid observations, this writ petition stands disposed of. (Sujit Narayan Prasad, A.C.J.) (Arun Kumar Rai, J.)