Income Tax Act Orders Should Initially Undergo Appeals, Not Immediate Writ Challenges

Vivek Saran Agarwal Vs Union of India and 3 Others (Allahabad High Court) Introduction: A recent judgment by the Allahabad High Court in the case of Vivek Saran Agarwal vs. Union of India and Others reaffirms the principle that orders issued under the Income Tax Act should first be subject to appeals rather than being immediately challenged through writ jurisdiction. Detailed Analysis: The matter revolves around a challenge to an order dated May 25, 2023, issued by the Assessing Officer of the Income Tax Department (Respondent No.4). This order was issued under Section 147 read with Section 14...