Writ petition challenged an income tax order but was dismissed as the order was appealable under the Income Tax Act. The court directed the petitioner to file an appeal within two weeks.
Liberty to file appeal under Section 246 Income Tax Act within two weeks.
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Court No. - 2
Case :- WRIT TAX No. - 86 of 2022
Petitioner :- Smt. Meghna Agarwal Respondent :- Prin. Commissioner Of Income Tax Lko. And Others
Counsel for Petitioner :- Shashank Dhaon Counsel for Respondent :- Manish Misra
Hon'ble Devendra Kumar Upadhyaya,J. Hon'ble Subhash Vidyarthi,J.
Heard learned counsel for the petitioner as well as Mr. Manish Misra, learned counsel representing the respondents.
It has been stated by learned counsel representing the respondents that the order under challenge in this writ petition is appeallable under Section 246-A of Income Tax Act and hence this petition may not be entertained.
Learned counsel for the petitioner has though stressed upon maintaining this writ petition on several counts, however, he has not been able to refute the the submission made by Mr. Misra that the order under challenge herein is appellable.
Accordingly, this writ petition is finally disposed of with liberty to the petitioner to approach the appellate authority by filing the appeal under Section 246 Income Tax Act within two weeks' from today and in case any such appeal is preferred, the same shall be considered and decided in accordance with law. We further provide that if there is any delay in preferring the appeal, the same shall be considered by the appellate authority sympathetically.
(Subhash Vidyarthi, J.) (Devendra Kumar Upadhyaya, J.)
Order Date :- 9.5.2022 Ram.
Digitally signed by RAM SINGH Date: 2022.05.10 12:38:18 IST Reason: Location: High Court of Judicature at Allahabad, Lucknow Bench
Smt. Meghna Agarwal
Prin. Commissioner Of Income Tax Lko.
Devendra Kumar Upadhyaya
Subhash Vidyarthi
As recorded by the court registry
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