High Court dismisses writ petition on tax delay allegation, directs appeal to Tribunal if within time limit.

The High Court of Allahabad dismissed the writ petition, viewing it as a delay tactic to evade tax payment. The petition alleged non-disposal of an application under section 154 of the Income-tax Act, 1961 by the Commissioner, but no error was found. The petitioner was directed to appeal to the Tribunal if within the time limit.

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The High Court of Allahabad dismissed the writ petition as it was seen as a delay tactic to avoid tax payment. The petition claimed that an application under section 154 of the Income-tax Act, 1961 was not disposed of by the Commissioner, but the court found no apparent error on record. The petitioner was advised to appeal to the Tribunal if not time-barred.

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