Rajesh Reddy Avutu vs. The Assistant Commissioner Of Income Tax Department

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WP/577/2026HC Madhya Pradesh03 February 2026Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA2 pages
For Petitioner: Ashish GoyalFor Respondent: Shantanu Sharma[R-1]
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition. It acknowledged the petitioner's submission regarding the potential limitation bar for filing an appeal against the assessment order. The Court granted the petitioner liberty to file an appeal against the assessment order within 15 days from the date of the order. Crucially, the Court directed that if the appeal is filed within this extended period, it shall not be dismissed on the ground of limitation, considering that the petitioner was prosecuting the remedy before the High Court against the notice. The petitioner was also permitted to file an application for interim relief along with the appeal. The Court did not decide the issue of jurisdiction of the Assessing Officer.

What were the facts?

The petitioner, Rajesh Reddy Avutu, filed a writ petition challenging a notice dated 17.09.2024 issued under Section 148 of the Income Tax Act by the Assistant Commissioner of Income Tax. The petitioner argued that the notice was issued without jurisdiction, citing pending similar petitions before other benches. The respondent revenue pointed out that an assessment order had already been passed on 26.12.2025. The petitioner contended that an appeal against this order would be barred by limitation, as the statutory period is 30 days and the order was passed on 26.12.2025.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act is without jurisdiction, as argued by the petitioner, considering the pendency of similar matters before other benches. 2. Whether the petitioner can challenge the assessment order dated 26.12.2025 in appeal, and if so, whether the appeal would be barred by limitation, as argued by the revenue and countered by the petitioner. Assessee's Contention: The notice under Section 148 is without jurisdiction. An appeal against the assessment order would be barred by limitation as the statutory period is 30 days and the order was passed on 26.12.2025. Revenue's Contention: Since an assessment order has been passed, the petitioner can challenge it in appeal under Section 246-A of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 148,Section 246-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE VIJAY KUMAR SHUKLA & HON'BLE SHRI JUSTICE ALOK AWASTHI ON THE 3rd OF FEBRUARY, 2026 WRIT PETITION No. 577 of 2026 RAJESH REDDY AVUTU Versus THE ASSISTANT COMMISSIONER OF INCOME TAX DEPARTMENT AND OTHERS Appearance: Shri Ashish Goyal, learned counsel through VC alongwith Shri Rakesh Choudhary, learned counsel for the petitioner. Shri Harsh Parasar learned counsel through VC alongwith Ms.Yashika Bondwal, learned counsel for the respondent. ORDER Per: Justice Vijay Kumar Shukla In the instant petition filed under Article 226 of the Constitution of India, the petitioner has challenged the legality and validity of the notice dated 17.09.2024 issued under section 148 of the Income Tax Act by respondent no.1 on the ground that the said order is without jurisdiction. He argued that there are other petitions pending before the Principal Bench and this court involving the issue of jurisdiction of the Assessing Officer in WP No.4507/2025 and other connected petitions. Learned counsel for the respondent pointed out that in the instant 1 WP-577-2026 NEUTRAL CITATION NO. 2026:MPHC-IND:3441 Signed by: SOURABH YADAV Signing time: 03-02-2026 17:17:35 Signature Not Verified

(VIJAY KUMAR SHUKLA) JUDGE (ALOK AWASTHI) JUDGE petition, the assessment order has already been passed on 26.12.2025 and since the order of assessment has already been passed, the petitioner can challenge the said order in the appeal under section 246-A of the Income Tax Act. Per contra, learned counsel for the petitioner submitted that the period of limitation in the statute is 30 days and the order was passed on 26.12.2025, therefore, the appeal may be treated to be barred by limitation. Considering the aforesaid submission, we deem it expedient to dispose of the present petition with liberty to the petitioner to file appeal against the order of assessment in accordance with law within the period of 15 days from today and if such appeal is filed within the said period, the same shall not be dismissed on the ground of limitation as the petitioner has been prosecuting the remedy before this court against the notice. It would be open for the petitioner to file an application for interim relief alongwith the appeal. With the aforesaid, the present petition stands disposed of. Sourabh

2 WP-577-2026 NEUTRAL CITATION NO. 2026:MPHC-IND:3441 Signed by: SOURABH YADAV Signing time: 03-02-2026 17:17:35 Signature Not Verified

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