SOHAN RAJ BALAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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CW/1021/2021HC RajasthanRJHC01003226202116 July 2024Author: SHREE CHANDRASHEKHAR,KULDEEP MATHUR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition is not maintainable due to the availability of an alternative statutory remedy of appeal. The Court relied on the Supreme Court judgments in Genpact India Private Ltd. Vs. Deputy Commissioner of Income Tax & Ors. and Commissioner of Income Tax & Ors. Vs. Chhabil Dass Agarwal, which reiterated the principle that writ petitions should not be entertained when an effective alternative remedy exists against an assessment order. The Court found no grounds to bypass the appellate mechanism provided by Section 246A of the Income Tax Act, 1961. Consequently, the writ petition was dismissed, leaving it open for the petitioner to pursue the appropriate appellate proceedings. The stay petition was also dismissed.

What were the facts?

The petitioner, Sohan Raj Balar, filed a writ petition challenging an assessment order dated 28.12.2017, passed under Section 143(3) read with Section 153A of the Income Tax Act, 1961. The respondent is the Assistant Commissioner of Income Tax. The assessment year(s) are not explicitly stated. The petitioner sought to bypass the statutory appellate remedy. The respondent contended that the assessment order is appealable before the Commissioner of Income Tax (Appeals) as per Section 246A of the Income Tax Act, 1961, and all grounds raised in the writ petition could be addressed in appeal.

What were the issues?

1. Whether the writ petition is maintainable against the assessment order dated 28.12.2017 when an alternative remedy of appeal is available under Section 246A of the Income Tax Act, 1961? (Question of law) Assessee's Contention: Not explicitly recorded, but the filing of the writ petition implies a challenge to the assessment order and a desire to bypass the appellate route. Revenue's Contention: The assessment order is appealable before the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961. All grounds raised in the writ petition can be raised before the appellate authority. Therefore, no case is made out for by-passing the alternative remedy of appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 246A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[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

[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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