2025:JHHC:25084-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 4510 of 2025 Anup Kujur, S/o- Alphons Kujur, aged about 47 years. R/o- Vill Chainpur, P.S Chainpur. P.O Chainpur, Distt-Gumla, Jharkhand - 835206 ... Petitioner Versus 1. Union of India 2. Income Tax officer, ITO Ward 2(3), Ramgarh, Income Tax Department, Ramgarh, PO & P.S-Ramgarh, Distt- Ramgarh, Jharkhand. 3. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), P.O & P.S- Sansad Marg, Distt- New Delhi 4. Assistant Valuation Officer, Valuation Cell, Income Tax Department, Central Revenue Building, P.O & P.S- Chutiya, Distt- Ranchi, Jharkhand ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr. Prem Mardi, Advocate Mr. Bipin Mehta, Advocate For the Respondents: Mr. Kumar Vaibhav, Sr. S.C. Mr. Durgesh Agarwal, Advocate Ms. Saudamini Gupta, Advocate --------- 03/Dated: 25.08.2025 Tarlok Singh Chauhan, C.J.(Oral) 1. Heard the petitioner. 2. As alternative and efficacious remedy of filing an appeal before the Tribunal under Section 253 of the Income Tax Act, 1961, is available to the petitioner, this writ petition is dismissed, with liberty reserved to the petitioner to approach the Tribunal, if so advised. (Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) N.A.F.R. Manoj/Pramanik/Cp.2