2025:JHHC:14754-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 2477 of 2025 M/s Shakambari Builders (P) Limited a company incorporated under the provisions of the Companies Act, 1956 (Now Companies’ Act, 2013), having its registered office at Sri Ram Gardens Kanke Road, Ranchi-834008, represented through its director Chandresh Bajaj aged about 35 years son of Pawan Bajan, Permanent Resident of Flat No. 1002 Shri Ram Gardens, Kanke Road P.O. Gonda and P.S.- Kanke Ranchi-834008 ... ... ... ... Petitioner Versus 1. The Commissioner of Income Tax, Ranchi officiating from his office at Central Revenue Building, Main Road, P.O. GPO, P.S.- Hindpiri, Dist-Ranchi. 2. The Assistant Commissioner of Income Tax, Central Circle-I, Ranchi, officiating from his office at Central Revenue Building, Main Road, P.O. GPO, P.S.- Hindpiri, Dist-Ranchi. … … ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner : Mr. Parth Jalan, Advocate For the Respondents: Mr. Kumar Vaibhav, Advocate Mr. Anurag Vijay, Advocate --------- 03/Dated: 09.06.2025 M.S. Ramachandra Rao, C.J.:- 1. Heard the counsel for the petitioner and the counsel for the respondents. 2. Since the petitioner has an effective alternative remedy of approaching the Appellate Authority, i.e. the Commissioner of Income Tax (Appeals) against the impugned assessment order passed on 5th March, 2025 for the Assessment Year 2018-19, granting liberty to the petitioner to avail the said remedy, this writ petition is disposed of. (M.S. Ramachandra Rao, C.J.) (Rajesh Shankar, J.) Sharda/MM/ Cp.02