Allahabad High Court
VEER SINGHversusCHAIR PERSON UNDER THE CENTRAL BOARD OF DIRECT TAXES AND ANOTHER
- Decided
Holding
The court held that the order is appealable and the writ petition cannot be entertained until the statutory appeal is filed, after which it may be heard without limitation objection.
Summary
The petitioner, Veer Singh, a farmer, challenged an order dated 25 June 2026 issued by the Chairperson of the Central Board of Direct Taxes, alleging that it was not appealable. The revenue raised a preliminary objection that the order was indeed appealable and that the petitioner must first exhaust the statutory remedy of appeal. The court noted that the order was preceded by a show‑cause notice dated 14 May 2026 and that the petitioner had a statutory right to appeal. Relying on the principle that a writ under Article 226 cannot be entertained when a specific statutory remedy is available, the court declined to entertain the petition on its merits. However, the court directed the petitioner to file the appeal within four weeks, after which the writ petition may be considered without any limitation objection. Consequently, the petition was disposed subject to the filing of the statutory appeal.
Issues considered
- Whether the order dated 25.06.2026 is appealable under the Income Tax statutes.
- Whether a writ petition under Article 226 is maintainable when a specific statutory remedy of appeal is available.
- Whether a limitation objection can be raised against the writ petition after the statutory appeal is filed.
Subjects
- Article 226
- writ petition
- statutory appeal
- limitation
- tax assessment
- farmer
- Central Board of Direct Taxes
- High Court of Allahabad
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 4016 of 2026
Veer Singh
.....Petitioner(s)
Versus
Chair Person Under The Central Board Of Direct
Taxes And Another .....Respondent(s)
Counsel for Petitioner(s) : Gulab Chandra Tiwari, Vidya Shankar
Panday
Counsel for Respondent(s) : Ankur Agarwal, Shivam Agarwal
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.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
October 1, 2026
Abhilash
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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