Wtax/688/2022 Of Pramila Gupta v. Income Tax Officer Ward And Another

Case :- WRIT TAX No. - 688 of 2022 Petitioner :- Pramila Gupta Respondent :- Income Tax Officer Ward And AnotherCounsel for Petitioner :- Rahul Agarwal,Yash TandonCounsel for Respondent :- Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J.Hon'ble Jayant Banerji,J. Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri ManuGhildyal, learned standing counsel for the Income Tax Department. This writ petition has been filed praying to quash the assessment orderdated 29.03.2022 passed by the respondents under Section 147 read withSections 144 and 144B of the Income Tax Act, 1961. Learned standing counsel has raised a preliminary objection as tomaintainability of the writ petition on the ground that against theimpugned assessment order, the petitioner has a remedy of appeal underSection 246A of the Act, 1961 and, therefore, this writ petition deserves tobe dismissed on the ground of alternative remedy of appeal. We are in agreement with the submissions of the learned standing counselfor the respondents. Against the impugned order, the petitioner has aremedy of appeal under Section 246A of the Income Tax Act, 1961.Therefore, without expressing any opinion on merits of the case of thepetitioner, the writ petition is dismissed on the ground of alternativeremedy of appeal. Order Date :- 16.5.2022NLY