Dismissed
Apar Mukhya Adhikari , Akhileshwar Mall v. Income Tax Officer
Allahabad HCWTAX/4/2020
Case brief
AI extract
What is this about?
The High Court disposed of a writ petition seeking quashing of tax demand notices issued under Section 206C of the Income Tax Act. The Court held that since the petitioner had an effective alternative remedy via appeal under Section 246-A, the petition was dismissed with liberty to approach the appellate authority.
What did the court decide?
The writ petition was dismissed with liberty to the petitioner to file an appeal against the assessment orders before the appellate authority.