N HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT PETITION §T§ No. 6431 of2008 PETITIONER : Dr. Bhishma La! Shanna S/o Shri Bharosi Prasad Shanna, aged about 73 yam, resident of Qr. No. 17, Kaiash Parisar, Sarkanda, Bilaspur (C.G.) RESPONDENTS ‘: l. Income Tax omcer, Ward No. 1, Mahima Commercial Complex, Vyapar Vihar, Bilaspur (C.G.) 2. Additional Commissioner of Income Tax Range — 1, Mahima Commercial Complex, Vyapar Vihar, Bilaspur (C.G.) WRIT VERSUS ' PETITION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA > SB: Hon’ble Shri Satish K. A ‘ o ' Present: Shri Virendra Shanna, Advocate for the petitioner. Shri Amit Choudhary, Advocate for the respondents. ORAL ORDER (Passed on 19m day of Novembeg 2008) Shri Amjt Choudhary, learned counsel appearing for the respondents submits that this writ petition is not maintainable as under the provisions of section 346 of the Income Tax Act, 1961, as statutory appeal is providedi There is effective, efficacious and speedy remedy against the impugned order dated 30.10.2008 (Amexure P/l) available to the petitioner. Shri Choudhary further submits that the recovery of the amount pursuant to the order dated 30.10.2008 (Annexure P/I) shall not be made till the first hearing before the appellate authority. In View of the foregoing, Shri Shanna learned counsel appearing for the petitioner seeks permission of this Court to withdraw this petitioniwith liberty to take recourse to alternative statutory remedy of appeal that may be available to the petitioner under the provisions of law. In View of the foregoing, this petition is dismissed as withdrawn Withithe above stated liberty. No order asto costs. Consequently, I.A. No. 1, for interim stay, also stands dismissed. On the request of Shri Shanna, certified copy ofthe order dated 30. 10.2008 (Annexure P/l) filed with the petition may be returned back to the petitioner after retaining a copy ofthe same. \ Sd/_ W }Satish K. Agnihotri Judge