Page No.# 1/3 GAHC010133992026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3622/2026 SMTI ANDRE KECHE WIFE OF SRI RAJESH TECHO, RESIDENT OF ANINI KADELI, ANELIH, NEAR OLD MARKET, P.O. ANINI 792 101, DISTRICT- DIBANG VALLEY, ARUNACHAL PRADESH VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE PRINCIPAL SECRETARY TO THE MINISTRY OF FINANCE INCOME TAX DEPARTMENT, NEW DELHI, 2:THE PRINCIPAL CHIEF COMMISSIONER INCOME TAX NORTH REGION AAYAKAR BHAWAN G.S. ROAD CHRISTIAN BASTI GUWAHATI-781 005 3:THE JOINT COMMISSIONER (APPEALS) OR THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX NER AAYAKAR BHAWAN G.S. ROAD CHRISTIAN BASTI P.O. GUWAHATI-5 4:THE INCOME TAX OFFICER INCOME TAX DEPARTMENT ITO WARD Page No.# 2/3 P.O. NORTH LAKHIMPUR Advocate for the Petitioner : MR J C GAUR, MS. M GAUR,U AGARWAL Advocate for the Respondent : SC, INCOME TAX, BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER Date : 24-07-2026 Heard Mr. J.C. Gaur, learned counsel for the petitioner; and Mr. P. Agarwal, learned Senior Counsel, Income Tax Department for all the respondents. 2. Seeking to invoke extra ordinary jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner has preferred the writ petition to assail an Assessment Order dated 27.03.2025 passed by the Assessment Officer. The Assessment Order was passed under Section 143[3] read with section 147 read with Section 144B of the Income Tax Act, 1961, as amended. The Assessment Order is assailed on the premise that as per Section 10[26] of the Income Tax Act, the petitioner as the assessee, is not liable to pay any income tax. It is noticed that prior to preferring the present writ petition, the petitioner had already approached the appellate authority against the Assessment Order made for the Assessment year : 2017-2018 by filing an appeal under Section 250, Income Tax Act, 1961, as amended. It is brought to the attention of the Court that during the pendency of the writ petition, the appellate authority has passed an Order on 15.07.2026 dismissing the appeal filed by the petitioner. 3. Against such Appellate Order dated 15.07.2026, there is provision for filing Page No.# 3/3 an appeal before the Appellate Tribunal under Section 253 read with Section 252 of the Income Tax Act. 4. In view of availability of such efficacious, statutory and alternative remedy of appeal to the petitioner, the present writ petition is not entertained reserving the liberty to the petitioner to prefer such appeal, if so advised, raising all the grounds, permissible under the law. JUDGE Comparing Assistant