OMPRAKASH BAGDIA HUF Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THE petitioner--an income-tax assessee seeks to challenge the order, dated May 14, 2003 (annexure P 8), passed by the Commissioner of Income-tax (Appeals) in this writ. So the question that arises for consideration in this writ is, whether this court should entertain the writ or decline to entertain it on the ground of availability of alternative remedy of appeal under Section 253 of the Income-tax Act to the Appellate Tribunal ?

(2.) HEARD Shri P. M. Choudhary, learned counsel for the petitioner, on the question of admission.

(3.) HAVING heard learned counsel for the petitioner and having perused a record of the case, I am not inclined to entertain the writ as in my opinion, the petitioner has an alternative remedy of appeal available to get rid of the impugned first appellate order.