Gauhati High Court
WP(C)/3622/2026 of SMTI ANDRE KECHE Vs THE UNION OF INDIA AND 3 ORS on 23 July 2026
GAHC010133992026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3622/2026 SMTI ANDRE KECHE WIFE OF SRI RAJESH TECHO, RESIDENT OF ANINI KADELI, ANELIH, NEAR OLD MARKET, P.O. ANINI 792 101, DISTRICT- DIBANG VALLEY, ARUNACHAL PRADESH
GAHC010133992026
undefined
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3622/2026
SMTI ANDRE KECHE
WIFE OF SRI RAJESH TECHO, RESIDENT OF ANINI KADELI, ANELIH, NEAR
OLD MARKET, P.O. ANINI 792 101, DISTRICT- DIBANG VALLEY, ARUNACHAL PRADESH
VERSUS
THE UNION OF INDIA AND 3 ORS
REPRESENTED BY THE PRINCIPAL SECRETARY TO THE MINISTRY OF
FINANCE INCOME TAX DEPARTMENT, NEW DELHI, 2:THE PRINCIPAL CHIEF COMMISSIONER
INCOME TAX
NORTH REGION
AAYAKAR BHAWAN
G.S. ROAD
CHRISTIAN BASTI
GUWAHATI-781 005
3:THE JOINT COMMISSIONER (APPEALS) OR THE COMMISSIONER OF
INCOME TAX (APPEALS)
INCOME TAX
NER
AAYAKAR BHAWAN
G.S. ROAD
CHRISTIAN BASTI
P.O. GUWAHATI-5
4:THE INCOME TAX OFFICER
INCOME TAX DEPARTMENT
ITO WARD
P.O. NORTH LAKHIMPUR
Advocate for the Petitioner : MR J C GAUR, MS. M GAUR,U AGARWAL
Advocate for the Respondent : SC, INCOME TAX, BEFORE
HONOURABLE MR. JUSTICE MANISH CHOUDHURY
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
Date : 24-07-2026 Heard Mr. J.C. Gaur, learned counsel for the petitioner; and Mr. P. Agarwal, learned Senior Counsel, Income Tax Department for all the respondents.
2. Seeking to invoke extra ordinary jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner has preferred the writ petition to assail an Assessment Order dated 27.03.2025 passed by the Assessment Officer. The Assessment Order was passed under Section 143[3] read with section 147 read with Section 144B of the Income Tax Act, 1961, as amended. The Assessment Order is assailed on the premise that as per Section 10[26] of the Income Tax Act, the petitioner as the assessee, is not liable to pay any income tax. It is noticed that prior to preferring the present writ petition, the petitioner had already approached the appellate authority against the Assessment Order made for the Assessment year : 2017-2018 by filing an appeal under Section 250, Income Tax Act, 1961, as amended. It is brought to the attention of the Court that during the pendency of the writ petition, the appellate authority has passed an Order on 15.07.2026 dismissing the appeal filed by the petitioner.
3. Against such Appellate Order dated 15.07.2026, there is provision for filing an appeal before the Appellate Tribunal under Section 253 read with Section 252 of the Income Tax Act.
4. In view of availability of such efficacious, statutory and alternative remedy of appeal to the petitioner, the present writ petition is not entertained reserving the liberty to the petitioner to prefer such appeal, if so advised, raising all the grounds, permissible under the law.
JUDGE Comparing Assistant