DINESH KUMAR CHAURASIA S/O LATE SHRI JAGDSIH NARAIN CHAURASIA vs. ASSISTANT COMMISSIONER FOR INCOME TAX

CW/15758/2024HC RajasthanRJHC02084506202429 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition. The Court noted that the respondent had filed an affidavit regarding the service of the assessment order as directed. However, the petitioner failed to file a counter-affidavit to dispute the service. Given the absence of a counter-affidavit and the respondent's compliance with the Court's direction to provide material regarding service, the Court found no basis to proceed with the writ petition. The Court granted liberty to the petitioner to file an appeal against the assessment order, implying that the appropriate remedy for challenging the assessment order, especially when service is disputed, lies in the appellate process. The issue of whether the order was actually served was not definitively decided on merits but was treated as not sufficiently controverted by the petitioner.

What were the facts?

The petitioner, Dinesh Kumar Chaurasia, filed a writ petition before the Rajasthan High Court, Jaipur Bench, challenging an assessment order dated 31.03.2022. The petition was initially entertained despite the delay because the petitioner averred that the assessment order was never served upon him. The Court directed the respondent, Assistant Commissioner of Income Tax, to file a specific affidavit regarding the service of the order. The respondent filed an additional affidavit on 14.05.2025, but the petitioner did not file any counter-affidavit. The Court perused the record, including the respondent's affidavit.

What were the issues?

1. Whether the assessment order dated 31.03.2022 was duly served on the petitioner, and if not, what is the consequence for the writ petition. The petitioner's primary contention, as indicated by the writ petition's initial entertainment, was the non-service of the assessment order. The respondent's argument, as evidenced by the filing of an affidavit in response to the Court's direction, was to demonstrate the service of the assessment order. The Court's decision hinges on the veracity of the service of the impugned order.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:18178-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15758/2024 Dinesh Kumar Chaurasia S/o Late Shri Jagdsih Narain Chaurasia, Aged About 61 Years, R/o M/s Ambika Poperties, Near Hemu Circle, Tonk, Rajasthan. ----Petitioner Versus Assistant Commissioner For Income Tax, Cen Circle 3, Jaipur, Room No. 418, 4Th Floor Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan. ----Respondent For Petitioner(s) : Mr. Mahendra Gargeiya, through VC Mr. Hemang Gargeiya For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 29/04/2026 On 01.04.2025, while issuing notice to the respondent, this Court has passed following order: "We would not have entertained this petition as the impugned order has been passed way back on 31.03.2022, but for an averment made in this petition that the impugned order was never served on the petitioner Mr. Siddharth Bapna, learned counsel takes notice for respondent and would file specific affidavit with regard to the material regarding service of impugned order on the petitioner. List this matter on 21.04.2025. Name of Mr. Siddharth Bapna be published in the cause list as counsel for the respondent."

[2026:RJ-JP:18178-DB] (2 of 2) [CW-15758/2024] The notice were issued by this Court on the ground of non- service of assessment order to the petitioner. On this specific direction given by this Court, the respondent has filed an additional affidavit with regard to service of assessment order upon the petitioner. We have perused the record. No counter affidavit has been filed till date on behalf of the petitioner although the affidavit as directed by this Court was filed on behalf of respondent on 14.05.2025. In that view of the matter, writ petition is dismissed with liberty to the petitioner to file appeal against the assessment order. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J PREETI VALECHA/MONU/41

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