RANCHI, India, Sept. 25 -- Jharkhand High Court issued the following order on Aug. 25:

1. Heard the petitioner.

2. As alternative and efficacious remedy of filing an appeal before the Tribunal under Section 253 of the Income Tax Act, 1961, is available to the petitioner, this writ petition is dismissed, with liberty reserved to the petitioner to approach the Tribunal, if so advised.

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