2025:JHHC:24255-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 4428 of 2025 Laxmi Business & Cement Company Private Limited, a Private Limited Company registered under the Companies Act, 1956/2013 having its office at Morangi, P.O & P.S- Hazaribagh, District-Hazaribagh, through its Director, Mr. Anupam Agrawal, aged about 55 years, son of Mr. Gyan Chand Agrawal, having his office at Morangi, 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- E.K.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. Kumar Vaibhav, Sr. S.C. Mr. Durgesh Agarwal, A.C. to Sr. S.C. Ms. Saudamini Gupta, A.C. to Sr. S.C. --------- 02 /Dated: 19.08.2025 1. Heard. 2. Since the petitioner has an effective alternative remedy against the impugned assessment order dated 28.03.2025 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. 3. Therefore, granting liberty to the petitioner to avail the alternative remedy, this writ petition is dismissed. Pending Interlocutory Application, if any, stands disposed of. (Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) N.A.F.R. APK/VK.