Court No. - 7 Case :- WRIT TAX No. - 138 of 2020 Petitioner :- Ghanshyam Kushwaha, Dalapur, Ramaipur, Allahabad Respondents :- Principal Commissioner of Income Tax, Allahabad and another Counsel for Petitioner :- Parv Agarwal Counsel for Respondents :- Praveen Kumar (S.S.C.) Hon'ble Biswanath Somadder,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. order dated 8th December, 2019, issued under section 147 of Income Tax Act, 1961, which is subject matter of challenge in instant writ proceeding, is appealable order. As such, writ petitioner is at liberty to approach statutory appellate authority seeking redressal of his grievances before said authority, in accordance with law. Needless to mention, it will be open to writ petitioner to take all points entitled to be taken before statutory appellate authority. writ petition stands disposed of accordingly. Order Date :- 6.2.2020 Shahroz (Biswanath Somadder,J.) (Dr. Y.K. Srivastava,J.) Ghanshyam Kushwaha v. Principal Commissioner of Income-tax, Allahabad and another