Neutral Citation No. - 2025:AHC:26009 Court No. - 2 Case :- WRIT TAX No. - 438 of 2025 Petitioner :- Committee Of Management Shiksha Samiti Janta Vidyalaya And Another Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Saroj Kumar Yadav Counsel for Respondent :- Manu Ghildyal,A.S.G.I.,Gaurav Mahajan,Gopal Verma Hon'ble Piyush Agrawal,J. At the very outset, Shri Mani Ghildyal and Mr. Gopal Verma, learned counsel for the respondents raises a preliminary objection with regard to maintainability of the writ petition on the ground that against the impugned order, the petitioner has equally, efficacious alternative remedy of filing an appeal under section 53 of Income Tax Act. Learned counsel for the petitioner does not dispute the said fact. In view of the above as well as the judgements of the Apex Court in United Bank of India Vs. Satyawati Tondon & Others [(2010) 8 SCC 110] (paragraph no. 43), Radha Krishan Industries Vs. State of Himachal Pradesh & Others [(2021) 6 SCC 771] (paragraph no. 27.5) and Varimadugu Obi Reddy Vs. B. Sreenivasulu & Others [(2023) 2 SCC 168] (paragraph no. 36), the writ petition is dismissed on the ground of alternative remedy. However, it is provided that in case the appeal is preferred within a period of 10 days from today, the same shall be entertained without raising any objection with regard to the limitation. Order Date :- 24.2.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad