NAVEEN MAHIPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX

CW/11763/2021HC Rajasthan13 July 2022Author: SANDEEP MEHTA, KULDEEP MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that in view of the fact that assessment orders have been passed after the writ petitions were filed, and appeals have been preferred against these orders, the petitioners would be better advised to raise all permissible objections in the pending appeals. Consequently, the writ petitions were disposed of as withdrawn, with liberty granted to the petitioners to raise all permissible objections in the appeals filed against the final assessment orders. The stay applications were also disposed of as a consequence.

What were the facts?

The petitioners, Mahipal Solar Solutions Pvt. Ltd. and Naveen Mahipal, filed writ petitions before the Rajasthan High Court at Jodhpur. The petitions challenged certain actions or orders of the Income Tax Department. During the pendency of these writ petitions, assessment orders were passed against the petitioners. Subsequently, the petitioners preferred appeals against these final assessment orders. The counsel for the petitioners submitted that the petitioners would be better advised to raise all permissible objections in the pending appeals.

What were the issues?

1. Whether the writ petitions are maintainable given that assessment orders have been passed and appeals have been preferred against them, thereby providing an alternative efficacious remedy. Assessee's Contention: The learned counsel for the petitioners submitted that the petitioners would be better advised to raise all permissible objections in the pending appeals filed against the final assessment orders. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the maintainability of the writ petitions or the alternative remedy.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

(1 of 2) [CW-12839/2021] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 12839/2021 Mahipal Solar Solutions Pvt. Ltd., 13, Laxmi Vihar Colony, Jaipur Road, Bikaner Through Its Director Shri Naveen Mahipal S/o Shri Shankar Lal, Aged About 46 Years, R/o 4-D-91, Behind Dungar College, Jnv Colony, Bikaner. ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Jodhpur-1, Income Tax Department, Jodhpur (Rajasthan). 2. Assistant Commissioner Of Income Tax, Central Circle-27, Income Tax, Department, Delhi (India). 3. Income Tax Office, Ward -1(2), Bikaner. ----Respondents Connected With D.B. Civil Writ Petition No. 11763/2021 Naveen Mahipal S/o Shri Shankar Lal, Aged About 46 Years, R/o 4-D-91, Behind Dungar College, Jnv Colony, Bikaner. ----Petitioner Versus 1. Principal Commissioner Of Income Tax, (Central), Income Tax Department, Gurgaon (Haryana). 2. Assistant Commissioner Of Income Tax, Central Circle-27, Income Tax Department, Delhi (India). 3. Income Tax Officer, Ward 2(2), Bikaner. ----Respondents For Petitioner(s) : Mr. Lokesh Mathur For Respondent(s) : Mr. Gajendra Singh Chouhan for Mr. K.K. Bissa HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR

Order 13/07/2022 In view of the fact that the assessment orders have been passed after the writ petitions came to be filed and appeals have been preferred there against, learned counsel Mr. Mathur submits (Uploaded on 01/10/2024 at 10:24:21 AM) (Downloaded on 28/10/2026 at 12:49:43 AM) (2 of 2) [CW-12839/2021] that the petitioners would be better advised to raise all the permissible objections in the pending appeals.

Hence, the writ petitions are disposed of as withdrawn giving the petitioners liberty to raise all the permissible objections in the appeals filed against the final assessment orders.

The stay applications are also disposed of. (KULDEEP MATHUR),J (SANDEEP MEHTA),J 24,25-Jayesh/Ravi- Powered by TCPDF (www.tcpdf.org)

Recent GST High Court judgments

Search GST case law →