IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5840 of 2010 SMT.MALA SAH, through aged 52 years, wife of Sri Vindeshwri Sah, resident of C-104, Vrindaban Apt. Phase-II, Malahi Pakri, Kankarbag, Patna, P.O. & P.S. Kankarbagh, Patna … Petitioner Versus 1. THE CENTRAL BOARD OF DIRECT TAXES, Income Tax Department, North Block, Secretariat, New Delhi 2. The Chief Commissioner of Income-tax, Central Revenue Building, Bailey Road, Patna 3. The Commissioner of Income Tax, Kachari Road, Bhagalpur 4. The Income Tax Officer, Saharsa … Respondents. ----------- 2. 7.4.2010 It is submitted by Mr. Harshwardhan Prasad, learned Senior Standing counsel for the Revenue, that the order of assessment, that has been assailed in the writ petition, is appealable under section 246A of the Income Tax Act, 1961. In view of aforesaid, we are only inclined to direct if the petitioner files an appeal within a period of four weeks, the appellate authority shall dispose of the appeal on merits without going into the issue of limitation. Needless to say it is open to the petitioner to raise all contentions that have been raised before this Court in the writ petition. 2 With the aforesaid observation and direction, the writ petition stands disposed of. (Dipak Misra,C.J.) (Mihir Kumar Jha,J.) Surendra/