Mukul Khampariya vs. Joint Commissioner Of Income Tax (Tds)

WP/7684/2018HC Madhya Pradesh04 April 2018Bench: HON'BLE SHRI JUSTICE RAVI SHANKAR JHA1 pages

For Petitioner: Ajay MishraFor Respondent: Advocate General

AI SummaryDismissed

What did the High Court hold?

The High Court held that the petitioner had already availed the statutory remedy by filing an appeal before the appellate authority. Therefore, the petitioner could not be permitted to pursue a parallel remedy by filing a writ petition. The principle established is that a party must exhaust the remedies provided by statute before approaching the High Court under its writ jurisdiction, especially when a statutory appeal is pending. The High Court dismissed the writ petition with liberty to the petitioner to pursue the matter before the appellate authority.

What were the facts?

The petitioner, Mukul Khampariya, filed a writ petition before the High Court of Madhya Pradesh challenging an order passed by the Joint Commissioner of Income Tax (TDS) under Sections 200-A and 206-CB of the Income Tax Act. The petitioner had already filed an appeal before the appellate authority, along with an application for stay, which was pending. The High Court noted that the petitioner had availed the statutory remedy and could not pursue a parallel remedy.

What were the issues?

1. Whether the petitioner can pursue a parallel remedy by filing a writ petition when a statutory appeal is already pending before the appellate authority under Sections 200-A and 206-CB of the Income Tax Act. Assessee's Contention: The petitioner argued that the order passed by the Income Tax Authority was erroneous and sought relief through a writ petition. Revenue's Contention: The revenue's contention is not recorded in the judgment. However, the High Court's decision implies that the revenue would likely argue that the statutory remedy of appeal should be exhausted first.

Which sections of the Income-tax Act were involved?

200-A, 206-CB

AI-generated summary — verify with the full judgment below

THE HIGH COURT OF MADHYA PRADESH WP-7684-2018 (MUKUL KHAMPARIYA Vs JOINT COMMISSIONER OF INCOME TAX (TDS)) Jabalpur, Dated : 04-04-2018 Shri Ajay Mishra, learned counsel for the petitioner. Heard the learned counsel for the petitioner at length. This petition has been filed by the petitioner being aggrieved by an order passed by the Income Tax Authority under Sections 200-A and 206-CB of the Income Tax Act. A perusal of the petition filed by the petitioner alongwith documents, it is apparent that the petitioner has already filed an appeal before the appellate authority alongwith an application for stay, which is pending before the authority. In such circumstances, the petitioner has already availed the statutory remedy available to him and the petitioner cannot be permitted to pursue parallel remedy, the petition filed by the petitioner is dismissed with liberty to the petitioner to pursue the matter before the appellate authority. With the aforesaid liberty, the petition filed by the petitioner is dismissed. C.C. as per rules. (RAVI SHANKAR JHA) JUDGE (RAJEEV KUMAR DUBEY) JUDGE sj

High Court of Madhya Pradesh Digitally signed by SUSHEEL KUMAR JHARIYA Date: 2018.04.04 16:50:53 +05'30'

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