GURVINDERJEET SINGH OBEROI vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1

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WPT/205/2023HC ChhattisgarhCGHC01025128202323 June 2026Bench: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court acknowledged the submissions made by both parties. The respondents argued that an efficacious alternative remedy was available to the petitioner under Section 246A of the Income Tax Act, 1961, allowing them to file appeals before the Commissioner of Income Tax (Appeals). The petitioner's counsel, in light of this submission, sought permission to withdraw the writ petitions with the liberty to approach the appellate authority. The Court, taking these submissions into consideration, dismissed the petitions as withdrawn. The Court granted the petitioner 30 days to prefer their respective appeals before the appellate authority and directed that if such appeals were filed, the appellate authority should decide them expeditiously after affording due opportunity of hearing to the parties. No decision was made on the merits of the original grievances.

What were the facts?

The petitioner, Gurvinderjeet Singh Oberoi, filed writ petitions before the High Court of Chhattisgarh at Bilaspur. The petitions challenged various notices and orders issued under the Income Tax Act, 1961, including those under Sections 148A, 148, 147, and 144B. The petitioner sought to quash these notices, orders, and all subsequent proceedings. The respondents, represented by the Principal Commissioner of Income-Tax and other income-tax authorities, contended that an efficacious alternative remedy was available to the petitioner under Section 246A of the Income Tax Act, 1961, by preferring appeals before the Commissioner of Income Tax (Appeals). The petitioner's counsel sought permission to withdraw the petitions to approach the appellate authority.

What were the issues?

1. Whether the petitioner has an efficacious alternative remedy available against the impugned notices and orders under Section 246A of the Income Tax Act, 1961? (Question of law) The petitioner sought to quash notices and orders issued under Sections 148A, 148, 147, and 144B of the Income Tax Act, 1961, and all consequential proceedings. The petitioner's primary argument, implied by the relief sought, was that these notices and orders were procedurally or substantively flawed, warranting intervention by the High Court. The revenue's contention was that the petitioner's grievances could be adequately addressed through the statutory appellate mechanism provided under Section 246A of the Income Tax Act, 1961, which allows appeals to the Commissioner of Income Tax (Appeals). The petitioner did not press the merits of their case before the High Court but sought to withdraw the petitions to avail the alternative remedy.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 147,Section 144B,Section 246A

AI-generated summary — verify with the full judgment below

2026:CGHC:25907

NAFR

HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 205 of 2023 1 - Gurvinderjeet Singh Oberoi S/o - J.S. Oberoi Aged About 48 Years R/o - A-505, Sterling Residency No. 80, R M V -Ii Nd Stage, Near Scientific Nursery Karnataka, 560094.

--- Petitioner(s) versus 1 - Principal Commissioner Of Income-Tax, Raipur-1 Aaykar Bhawan, Civil

Lines,

Raipur,

Chhattisgarh

Pin

492001. 2 - Chief Commissioner Of Income-Tax Raipur, Aaykar Bhawan, Civil Lines,

Raipur,

Chhattisgarh

492001 3 - Assistant Commissioner Of Income-Tax Circle-1(1) Raipur, Aayakar Bhawan, Civil Lines, Raipur, Chhattisgarh, Pin 492001 4 - Assistant Commissioner Of Income-Tax, Circle-6(3)(1) B M T C Building, 80-Feet Road, 6th Block, Koramangala Bangaluru-560095. 5 - Additional/joint/deputy/assistant Commissioner Of Income Tax/ Icome-Tax Officer National Faceless Assessment Centre, Delhi.

--- Respondent(s) WITH WPT No. 206 of 2023 1 - Gurvinderjeet Singh Oberoi S/o - J.S. Oberoi Aged About 48 Years R/o - A-505, Sterling Residency No. 80, R M V -Ii Nd Stage, Near Scientific Nursery Karnataka, 560094.

---Petitioner(s) Versus 1 - Principal Commissioner Of Income-Tax, Raipur-1 Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. 2 - Assistant Commissioner Of Income-Tax Circle-1(1) Raipur, Aayakar Bhawan, Civil Lines, Raipur, Chhattisgarh, Pin 492001 Digitally signed by AJINKYA PANSARE Date: 2026.06.24 18:21:11 +0530

2 3 - Assistant Commissioner Of Income-Tax, Circle-6(3)(1) B M T C Building, 80-Feet Road, 6th Block, Koramangala Bangaluru-560095. 4 - Additional/joint/deputy/assistant Commissioner Of Income Tax/ Icome-Tax Officer National Faceless Assessment Centre, Delhi.

--- Respondent(s) For Petitioner : Mr. S. Rajeshwara Rao, Advocate along with Mr. Manoj Kumar Sinha, Advocate For Respondents : Mr. Ajay Kumarani, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 24.6.2026 1) The petitioner has filed these writ petitions seeking following reliefs:- (i) to call for the relevant records of the respondents for its kind perusal. (ii) To quash the notice issued under clause (b) of section 148A of the Act and all proceedings following through said order. (iii) To quash the order passed under clause (d) of section 148A of the Act and all proceedings following through said order. (iv) To quash impugned notice issued under section 148 of the Act and all proceedings flowing through said notice. (v) To quash the impugned order passed under section 147 read with section 144B of the Act. (v) (vi) To stay the effect and operation of impugned assessment order [Annexure-P/4] and all proceedings pursuant to the said order till disposal of present petition. (vii) To pass such other and/ or further order and/or orders as the Hon'ble High Court may deem fit and proper in the facts and circumstances of the case.

3 2) Learned counsel appearing for respondents would submit that there is efficacious alternative remedy available in favour of the petitioner and he may prefer appeals before the Commissioner of Income Tax (Appeals) [CIT(A)] according to the provisions of Section 246A of Income Tax Act, 1961. 3) At this stage, Mr. Rao would seek permission of this Court to withdraw these petitions with liberty to approach appellate authority. However, he would pray that a direction may be issued to the appellate authority to decide the appeals expeditiously. 4) Heard. 5) Taking into consideration the submissions advanced by respective Advocates, these petitions are dismissed as withdrawn and the petitioner is granted 30 days time to prefer respective appeals before the appellate authority. If such appeals are preferred by the petitioner, the appellate authority shall decide them expeditiously after affording due opportunity of hearing to the parties. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a

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