2025:JHHC:18198-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (C) No. 3262 of 2025 Laxmi Automobiles, a partnership firm, having its office at Nawabgunj Road, Hazaribagh, P.O & P.S- Hazaribagh, District- Hazaribagh, through its Partner, Mr. Gyanchand Agarwal, aged about 83 years, son of Late Shri Phool Chand Munka, having his office at Nawabgunj, Hazaribagh, P.O & P.S- Hazaribagh, District-Hazaribagh. ... ... Petitioner Versus 1. The Additional Commissioner of Income Tax, Range-1 (Central), Kolkata having its office at Aayakar Bhawan Poorva, 110, Shantipally, E.M. By-pass, P.O- Ε.Κ.T, P.S-Anandapur, District-Kolkata-700107. 2. The Assistant Commissioner of Income Tax, Central Circle 1(4), Kolkata having its office at Aayakar Bhawan Poorva, 110, Shantipally, E.M. By-pass, P.O- E.K.T, P.S-Anandapur, District-Kolkata-700107. ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner : Mr. Rahul Lamba, Advocate. Mr. Anish Kamal, Advocate. For the Respondents : Mr. Anurag Vijay, Advocate. Mr. Kumar Vaibhav, Advocate. Mr. Srijan, Advocate. --------- 02/Dated: 08.07.2025 Since the petitioner has an effective alternative remedy against the impugned assessment order dt. 23rd March, 2025 passed by the 2nd respondent before the Commissioner of Income Tax (Appeals), and also because the order is passed by an officer at Kolkata, we are not inclined to entertain the Writ petition. Therefore, granting liberty to the petitioner to avail the alternative remedy, this Writ petition is dismissed. (M. S. Ramachandra Rao, C.J.) (Rajesh Shankar, J.) APK/VK