HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4016 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Gulab Chandra Tiwari, learned counsel for the petitioner and Sri Shivam Agarwal, learned counsel for the revenue. 2. At the outset, a preliminary objection has been raised by the revenue that the order dated 25.06.2026 is appealable. 3. To the extent, the said order is preceded by a show-cause notice dated 14.05.2026 and further to the extent the petitioner has available, statutory remedy of appeal, interference claimed in exercise of extraordinary jurisdiction under Article 226 of the Constitution of India, is declined. 4. In view of the above, considering the fact that the petitioner claims to be a farmer, the present writ petition is disposed of with the observation, subject to the petitioner availing statutory remedy of appeal against the impugned order dated 25.06.2026, within a period of four weeks from today, the same may be entertained on its own merit, without raising any objection as to limitation. October 1, 2026 Abhilash Versus Counsel for Petitioner(s) : Gulab Chandra Tiwari, Vidya Shankar Panday Counsel for Respondent(s) : Ankur Agarwal, Shivam Agarwal (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Veer Singh .....Petitioner(s) Chair Person Under The Central Board Of Direct Taxes And Another .....Respondent(s) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad