Kiran Gupta (Legal Heir) v. Principal Commissioner of Income-tax U.P. (East) & Another - 2020-LL-0121-18

Citation	2020-LL-0121-18
Appellant Name	Kiran Gupta (Legal Heir)
Respondent Name	Principal Commissioner of Income-tax U.P. (East) & Another
Court	HIGH COURT OF ALLAHABAD AT LUCKNOW
Relevant Act	Income-tax
Date of Order	21/01/2020
Judgment	View Judgment
Keyword Tags	assessment order • alternative remedy
Bot Summary:	Heard Shri Ashish Agarwal, learned counsel for the petitioner and Shri Manish Mishra, learned counsel for the State-respondents. Against the assessment order dated 10.10.2019, passed by the opposite party no.2-Income Tax Officer, Lucknow, an appeal is provided under Section 246-A of the Income Tax Act, 1941. In view of the aforesaid remedy provided under the Statute, we are not inclined to interfere with this petition and grant liberty to the petitioner to challenge the same by filing an appeal in accordance with law. With the aforesaid liberty, this writ petition is disposed of.

Court No. - 1 Case :- MISC. BENCH No. - 1587 of 2020 Petitioner :- Smt.Kiran Gupta (Legal Heir) Respondent :- Principal Commissioner Of Income Tax U.P. (East) & Another Counsel for Petitioner :- Subhash Chandra Agarwal,Ashish Agarwal,Neerav Chitravanshi Counsel for Respondent :- Manish Mishra Hon'ble Pankaj Kumar Jaiswal,J. Hon'ble Karunesh Singh Pawar,J. 1. Heard Shri Ashish Agarwal, learned counsel for petitioner and Shri Manish Mishra, learned counsel for State-respondents. 2. Against assessment order dated 10.10.2019, passed by opposite party no.2-Income Tax Officer, Lucknow, appeal is provided under Section 246-A of Income Tax Act, 1941. 3. In view of aforesaid remedy provided under Statute, we are not inclined to interfere with this petition and grant liberty to petitioner to challenge same by filing appeal in accordance with law. 4. With aforesaid liberty, this writ petition is disposed of. Order Date :- 21.1.2020 Arnima (Karunesh Singh Pawar, J.) (Pankaj Kumar Jaiswal, J.) Kiran Gupta (Legal Heir) v. Principal Commissioner of Income-tax U.P. (East) & Another

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