Patna High Court - Orders
Smt. Kanti Devi & Anr vs The Union Of India & Anr on 9 August, 2017
Bench: Chief Justice, Anil Kumar Upadhyay
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.12516 of 2015
======================================================
1. Smt. Kanti Devi wife of Sri Jang Bahadru Roy
2. Jang Bahadur roy Son of late Shri Jag Narain Roy Both residents of
Village- Banauli, P.s Agiaon, District Bhojpur,Presently resident of
Kanti Palance, Mohalla- Ranjan Path ,near R.P.s. More, P.s Rupaspur
District Patna.
.... .... Petitioner/s
Versus
1. The Union of India through Commissioner, Income Tax Cetral Range I
Second Floor, Main Revenue Building Birchand Patel Marg, Bihar
Patna -800001
2. The Tax Recovery officer, Central Range I Second Floor , 6th floor
Central Revenue Building (Annexe) Birchand Patel Marg, Patna -
800001
.... .... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Dhananjay Kumar
For the Respondent/s : Mr. Archana Sinha @ Archana Shahi
======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE ANIL KUMAR
UPADHYAY
ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
3 09-08-2017Considering the fact that for the present only a show- cause notice under Section 222 read with Section 276, as contemplated under 2nd Schedule to the Income Tax Act has only been issued and after final decision is taken and an order passed, remedy of statutory appeal under Rule 86 and thereafter a review before the statutory authority under Rule 87 is available to the petitioner, at this stage, indulgence into the matter is not called for.
The petitioner is granted liberty to take recourse to Patna High Court CWJC No.12516 of 2015 (3) dt.09-08-2017 2/2 the statutory remedy of appeal available under the law and the appellate authority should consider the same in accordance with law.
With the aforesaid liberty, this application stands disposed of.
(Rajendra Menon, CJ) (Anil Kumar Upadhyay, J) Uday/-
U