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2025 DAILYLAW 73026 (ALL)

HOOB LAL PRAJAPATI v. PR. COMMISSIONER OF INCOME TAX AAYKAR BHAWAN

WTAX/3379/2025 · 2025-07-31

Piyush Agrawal

body2025

Judgment text

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Neutral Citation No. - 2025:AHC:128820 Court No. - 7 Case :- WRIT TAX No. - 3379 of 2025 Petitioner :- Hoob Lal Prajapati Respondent :- Pr. Commissioner Of Income Tax Aaykar Bhawan Counsel for Petitioner :- Bhola Nath Yadav,Priyavrat Tripathi Counsel for Respondent :- Ankur Agarwal,Gaurav Mahajan Hon'ble Piyush Agrawal,J. At the very outset, Shri Ankur Agarwal, learned counsel for the respondent 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 second appeal under section 253 of the 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 nos. 27.3 and 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. The Office shall return the certified copies of the impugned orders to the learned counsel for the petitioner after obtaining the true copies of the same. Order Date :- 1.8.2025 Amit Mishra Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad