Court No. - 40
Case :- WRIT TAX No. - 335 of 2021 Petitioner :- Bijay Singh Respondent :- National E-Assessment Centre Delhi Counsel for Petitioner :- Ashish Bansal Hon'ble Manoj Misra,J.
Hon'ble Syed Aftab Husain Rizvi,J.
Heard Sri Ashish Bansal for the writ petitioner; and Sri Gaurav Mahajan for the respondent.
This petition questions an assessment order, dated 05.05.2021, under Section 143(3) of the Income Tax Act.
It is not in dispute that against such an order an appeal lies before the Commissioner of Income Tax (Appeals), under Section 246-A of Income Tax Act.
In view of the above, this petition is dismissed on ground of availability of alternative remedy.
Order Date :- 26.5.2021 AKShukla/-
Digitally signed by Justice Manoj Misra Date: 2021.05.26 13:45:42 IST Reason: Document Owner Location: High Court of Judicature at Allahabad Digitally signed by SYED AFTAB HUSAIN RIZVI Date: 2021.05.26 13:46:26 IST Reason: Document Owner Location: High Court of Judicature at Allahabad