Pushpa Kumari, Wife Of Dr. Anirudh Kumar v. Commissioner Of Income Tax, Muzaffarpur

IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.1010 of 2007 Pushpa Kumari, wife of Dr. Anirudh Kumar, aged about 44 years, resident of N.H. 28, Bhagwanpur, P.O. and P.S.Sadar, in the town and district of Muzaffarpur ---- Petitioner Versus 1.The Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi- 110001. Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi- 110001. 2.Commissioner of Income Tax, Muzaffarpur 3.Deputy Commissioner of Income Tax, Circle 2, Muzaffarpur 4.Assistant Commissioner of Income Tax, Circle 2, Muzaffarpur. ---- Respondents. ----------- Heard Mr. Vikash Jain for the petitioner, and Mr. Harshwardhan Prasad for the respondents. The petitioner has 11. 04.05.2010 approached this Court against the order of the learned Assessing officer. Instead of pursuing his statutory remedy of appeal, the petitioner has rushed to this Court. We disapprove of such a course of action. 2. We accordingly dismiss the writ petition with liberty to the petitioner to pursue his remedy/remedies under the Act. If the petitioner prefers statutory appeal within a period of four weeks from today, the same shall be disposed of on merits, and the delay in filing the appeal shall not come in his way. We make it clear that this Court did not apply its mind to the merits of the case. (S.K.Katriar,J) Sym ( Kishore K. Mandal, J.)