High Court of Uttarakhand · Judgments and reasoned final orders
Petitioner in WPMS/971/2025 v. Income Tax Department (High Court of Uttarakhand Order in WPMS/971/2025)
WPMS/971/2025 ·
Writ petition challenging section 142(1) notice dated 28.10.2022, section 144B show-cause notice dated 07.03.2023, and assessment order dated 27.03.2023: dismissed on ground of alternative appellate remedy under section 246.
1. FACTS OF THE CASE
The petitioner filed WPMS/971/2025 on 28.03.2025 challenging a notice under section 142(1) dated 28.10.2022, a show-cause notice under section 144B dated 07.03.2023, and an assessment order dated 27.03.2023. Despite four opportunities before the Registrar (Judicial), the petitioner neither cured two filing defects nor appeared when listed before the Court.
2. DISCUSSION BY THE COURT
Recording the submission of learned counsel for the Income Tax Department that the petitioner had a statutory appellate remedy under section 246 against the assessment order dated 27.03.2023, the Single Judge declined to entertain the defective writ petition.
3. JUDICIAL DECISION
Dismissed WPMS/971/2025 on the ground of alternative remedy, with liberty to the petitioner to approach the appropriate forum as per law.
4. OUTCOME
Revenue (on alternative remedy) - Defective writ petition dismissed on the ground of statutory remedy under section 246 with liberty to approach appropriate forum.
5. AKHB REVIEW POINT
AKHB analysis: procedural dismissal for non-removal of filing defects and availability of statutory appeal against the final assessment order.
Source and verification
2-page official High Court of Uttarakhand judgment PDF (20250915_UKHC010043182025.pdf).
Original PDF: 2 pages · SHA-256: 049f513e3d5d6188dc9374e545a15c2917324afb3a8c920e8785237381880b32
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies sections 142(1), 144B and 246/246A of the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.