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2025 Supreme(Online)(Ker) 50740

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
PRECIOUS HOMES & PROJECTS INDIA PVT. LTD. – Appellant
Versus
UNION OF INDIA – Respondent
WP(C) NO. 41943 OF 2025



Advocates:
For the Appellants/Petitioners: SHRI.RONES V. ANIL, SHRI.SUNNY A.L.
For the Respondents: SHRI.G.KEERTHIVAS, SR.SC

Writ petitions against orders of the Income Tax Appellate Tribunal are not entertained if a statutory appeal is available.

Headnote:The petitioner challenges an order passed by the Income Tax Appellate Tribunal under Sec.260A of the Income Tax Act. The court finds it unnecessary to entertain the writ petition in light of the statutory remedy available, hence the petition is closed. The court's primary determination rests on the availability of an appeal under the statutory provisions.

J U D G M E N T

This writ petition is submitted by the petitioner being aggrieved by Ext.P6 order passed by the Income Tax Appellate Tribunal. However, as far as the said order is concerned, it is appealable before this Court under Sec.260A of the Income Tax Act .

In such circumstances, I am of the view that, this court need not entertain this writ petition. Accordingly, this writ petition is closed, without prejudice to the right of the petitioner to invoke its statutory remedy.

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