Rajasthan High Court - Jodhpur
Sohan Raj Balar vs The Assistant Commissioner Of Income ... on 16 July, 2024
Author: Kuldeep Mathur
Bench: Kuldeep Mathur
[2024:RJ-JD:29088-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 1021/2021
Sohan Raj Balar, Aged About 64 Years, A-75, Veer Durgadas
Nagar, Pali- Marwar 306401 (Raj.).
----Petitioner
Versus
The Assistant Commissioner Of Income Tax, Aayakar Bahawan,
Paota C Road, Jodhpur - 342010 (Raj.).
----Respondent
For Petitioner(s) : Mr. Mahendra Gargieya
Mr. Jaideep Singh
For Respondent(s) : Mr. KK Bissa
HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR
HON'BLE MR. JUSTICE KULDEEP MATHUR
ORDER
16/07/2024 The instant writ petition has been filed by the petitioner questioning the validity of the assessment order passed on 28.12.2017 under Section 143(3) read with Section 153A of the Income Tax Act, 1961.
At the outset, learned counsel for the respondent - Income Tax Department submitted that the impugned assessment order dated 28.12.2017 is appealable before the learned Commissioner of Income Tax (Appeals) as per Section 246A of the Income Tax Act, 1961. Learned counsel submitted that all the grounds mentioned in the present writ petition questioning the validity of the impugned assessment order dated 28.12.2017, can very well be raised before the learned appellate authority of the respondent department and thus apparently, no case for by-passing the (Downloaded on 19/07/2024 at 09:59:07 PM) [2024:RJ-JD:29088-DB] (2 of 2) [CW-1021/2021] alternative remedy of appeal has been made out in the present matter.
Hon'ble the Supreme Court in Genpact India Private Ltd. Vs. Deputy Commissioner of Income Tax & Ors. reported in (2019) 311 CTR(SC) 737 reiterating the principles laid down in Commissioner of Income Tax & Ors. Vs. Chhabil Dass Agarwal reported in (2014)1 SCC 603, and Authorised Officer, State Bank of Travancore & Anr. Vs. Mathew K.C. has upheld the dismissal of writ petition made on account of availability of alternative remedy against an assessment order.
In view of the above discussion, the writ petition challenging the assessment order dated 28.12.2017 is not entertained and the same is, therefore, dismissed on account of availability of alternative remedy of appeal thus leaving it open for the petitioner to take recourse to the appropriate proceedings in accordance with law.
Stay petition also stands dismissed.
(KULDEEP MATHUR),J (SHREE CHANDRASHEKHAR),J 89-TarunGoyal/-
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