IN THE HIGH COURT AT CALCUTTA [ CIRCUIT BENCH AT PORT BLAIR ] *** MAT/33/2025 M/s. Heaven on Ocean Tourism Pvt. Ltd. Vs. Assessment Unit and Another Mr. K. Senguttuvan Pjitendra Kumar [through virtual mode] Mr. Lokesh Chezian N. … for the appellant February 03, 2026 [SR] Item No.02 A judgment and order dated June 17, 2025 passed by a learned Judge of this Court disposing of the appellant’s writ petition being WPA/231/2025 is under challenge in this appeal. The appellant had approached the learned Single Judge challenging an order passed under Sections 147/144 B of the Income Tax Act. The learned Single Judge noted that the order challenged in the writ petition is an appealable order under Section 246(1) of the Income Tax Act. Accordingly, in view of availability of an alternative statutory remedy, the learned Judge disposed of the writ petition leaving all points open and granting liberty to the appellant/writ petitioner to avail of the remedy of statutory appeal before the concerned authority. Being aggrieved, the writ petitioner is before us by way of this appeal. 2 Learned advocate for the appellant strenuously argues that the order under challenge proceeds on a complete misreading of the applicable circulars. There is grave error in the order. We do not wish to make any comment on the merits of the case or on the merits of the challenge thrown by the writ petitioner to the concerned order. We see no infirmity in the order under appeal before us. Since a statutory remedy by way of appeal is available to the appellant/writ petitioner, the learned Single Judge rightly relegated the writ petitioner to such remedy. The appeal is dismissed. We have not considered the merits of the appellant’s case at all. He will be at liberty to argue all points of law and on facts before the statutory appellate authority if it so advised. Parties to act on the server copy of this order downloaded from the official website of this Court. (Arijit Banerjee, J.) (Apurba Sinha Ray, J.)