Brajendra Tiwari vs. The Principal Commissioner Of Income Tax Jabalpur 1

WP/26047/2023HC Madhya Pradesh09 January 2025Bench: HON'BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI2 pages

For Petitioner: Utkarsh Kumar Sonkar

AI SummaryRemanded

What did the High Court hold?

The High Court noted that a Co-ordinate Bench of the same Court, in W.P. No. 22058/2022, had dealt with a similar issue and directed the petitioner therein to avail the alternative remedy. Since this position was not disputed by the petitioner's counsel, the Court disposed of the present writ petition. The petitioner was granted liberty to pursue the alternative remedy in light of the order passed in W.P. No. 22058/2022. The Court also observed that the period spent prosecuting the writ petition would not be taken into account for the purpose of limitation when availing the alternative remedy. No specific findings were made on the merits of the impugned orders.

What were the facts?

The petitioner, Brajendra Tiwari, filed a writ petition before the High Court of Madhya Pradesh at Jabalpur challenging four orders passed under the Income Tax Act, 1961. These orders were dated 31.03.2022, 31.03.2022, 19.03.2023, and 29.09.2023. The respondents are the Principal Commissioner of Income Tax, Jabalpur, and others. The petitioner's counsel did not dispute the submission made by the counsel for the respondents.

What were the issues?

1. Whether the petitioner should be relegated to the alternative remedy available under the Income Tax Act, 1961, for challenging the impugned orders? (Question of law and fact, concerning the procedural recourse available to the assessee). Assessee's Contention: The petitioner has approached the High Court by way of a writ petition. Revenue's Contention: A Co-ordinate Bench of the High Court, in W.P. No. 22058/2022, had decided a similar issue and relegated the petitioner to avail the alternative remedy in accordance with law. The revenue relied on this precedent.

Which sections of the Income-tax Act were involved?

Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI & HON'BLE SMT. JUSTICE ANURADHA SHUKLA ON THE 9th OF JANUARY, 2025 WRIT PETITION No. 26047 of 2023 BRAJENDRA TIWARI Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX JABALPUR 1 AND OTHERS Appearance: Shri Nitin Kumar Pasari - Advocate through VC alongwith Shri Utkarsh Kumar Sonkar - Advocate for petitioner. Shri Siddharth Sharma - Standing Counsel for respondents. ORDER Per: Justice Sushrut Arvind Dharmadhikari The present writ petition under Article 226 of the Constitution of India has been filed challenging the order dated 31.03.2022 (Annexure P1) passed in ITBA/AST/S/148_1/2021-22/1042292315(1), order dated 31.03.2022 (Annexure P/1) passed in ITBA/AST/F/148A/2021-22/1042291109(1), order dated 19.03.2023 ITBA/AST/S/147/2022-23/1050956343(1) and order dated 29.09.2023 passed in ITBA/PNL/F/272A(1)(d)/2023-24/1056636243(1) under the provisions of Income Tax Act, 1961. Learned counsel for respondents submitted that the similar issue has already been decided by the Co-ordinate Bench of this Court, Bench at Indore in W.P. No.22058/2022 wherein the petitioner has been relegated to the avail the alternative remedy in accordance with law. 1 WP-26047-2023 NEUTRAL CITATION NO. 2025:MPHC-JBP:971 Signed by: REENA HIMANSHU SHARMA Signing time: 10-01-2025 18:48:22 Signature Not Verified

(SUSHRUT ARVIND DHARMADHIKARI) JUDGE (ANURADHA SHUKLA) JUDGE This position has not been disputed by the learned counsel for petitioner. Accordingly this petition is disposed of with a liberty to the petitioner to avail alternative remedy in the light of order passed in W.P. No.22058/2022. Since the petitioner has approached this Court, therefore, the question of limitation for the period of prosecuting the writ petition shall not be taken into account. With these observations, the writ petition stands disposed of. rv

2 WP-26047-2023 NEUTRAL CITATION NO. 2025:MPHC-JBP:971 Signed by: REENA HIMANSHU SHARMA Signing time: 10-01-2025 18:48:22 Signature Not Verified

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