2025:JHHC:31492-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 3305 of 2024 Bokaro Steel Employees Opn Mills Zone Co-Operative Credit Society Limited, A Co-operative Society incorporated under the Jharkhand State Co-operative Societies Act 1935 having its Office at HRCF Bokaro Steel City, Sector-2, Bokaro, Jharkhand-827001 through its Chairman Shri. Sharad Gupta( Male, aged about 57 years) Son of Late Shri. Shridas Gupta, resident of Plot No. JB-18, City Centre, Sector-4, Bokaro Steel City, PO-Bokaro Steel City, PS-Bokaro Steel City, District- Bokaro Jharkhand-827004... ... ... Petitioner Versus 1. Principal Commissioner of Income Tax, Jharkhand having its office at Aykar Bhawan, 5 Main Road, Ranchi, P.O. Ranchi, P.S.- Chutia, Ranchi, Jharkhand-834001 2. Income Tax Officer, Ward 2(3), Ramgarh, Income Tax Office Srizee Sadan, Thana Chowk, P.O.- Ramgarh, P.S.- Ramgarh, Jharkhand-839122 … ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner : Mr.D.V. Pathy, Sr. Advocate Mr. Abhishek Kumar, Advocate For the Respondents: Mr. Kumar Vaibhav, Sr.S.C. Mr. Durgesh Agarwal, AC to Sr.S.C. --------- 07/Dated: 13.10.2025 Since the petitioner has an efficacious and alternative remedy of filing appeal against the impugned order, therefore, the instant petition is dismissed as not maintainable, reserving liberty to the petitioner to avail such remedy as available to it under the law. (Tarlok Singh Chauhan, C.J.) NAFR (Rajesh Shankar, J.) 13/10/2025 Sharda/MM Cp.02