RUKMANI DEVI SHARMA D/O MR. GOPAL LAL SHARMA vs. INCOME TAX OFFICER

CW/15413/2024HC RajasthanRJHC02082604202405 November 2024Bench: AVNEESH JHINGAN,UMA SHANKER VYAS1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the writ petition as not pressed. The court granted liberty to the petitioner to avail the remedy of appeal against the impugned assessment order and to pursue the appeal that had already been filed against the rectification order. The court did not decide the merits of the assessment or rectification orders. The ratio of the decision is that when a party realizes they have alternative statutory remedies available and have already availed one, and wishes to pursue other statutory remedies, the writ petition can be disposed of as not pressed with liberty to pursue those remedies.

What were the facts?

The petitioner, Rukmani Devi Sharma, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were various Income Tax Officers. The petitioner sought to challenge an assessment order and a rectification order. During the course of arguments, the petitioner's counsel realized that an appeal against the rectification order had already been filed. The petitioner then sought liberty to avail the remedy of appeal against the impugned assessment order and to pursue the already filed appeal against the rectification order.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the present writ petition and pursue alternative remedies of appeal against the assessment order and the rectification order? (Question of procedure/remedy) Assessee's Contention: The petitioner's counsel, upon realizing that an appeal against the rectification order had already been filed, sought liberty to avail the remedy of appeal against the impugned assessment order and to pursue the appeal filed against the rectification order. The petitioner essentially sought to withdraw the writ petition to pursue statutory remedies. Revenue's Contention: The judgment does not record any specific contention from the revenue's side regarding the issues raised by the petitioner. The revenue was represented by learned counsel Mr. Sandeep Pathak.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:45593-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15413/2024 Rukmani Devi Sharma D/o Mr. Gopal Lal Sharma, Aged About 69 Years, R/o Sharma Farm, Near Petrol Pump, Niwaru Road, Jhotwara, Jaipur. ----Petitioner Versus 1. Income Tax Officer, Ward - 4(4), Jaipur, New Central Revenue Building, Bhagwan Das Road, Jaipur. 2. Income Tax Officer, Ward - 4(2), Jaipur, New Central Revenue Building, Bhagwan Das Road, Jaipur. 3. Income Tax Officer, Ward - 1(1), Jaipur, New Central Revenue Building, Bhagwan Das Road, Jaipur. ----Respondents For Petitioner(s) : Mr. Javed Khan Mr. Ravi Gupta For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 05/11/2024 Learned counsel for the petitioner after arguing for some time realizing that an appeal against the rectification order has already been filed, seeks liberty to avail remedy of appeal against the impugned assessment order and pursue the appeal filed against the rectification order. The writ petition is disposed of as not pressed with liberty as prayed for. (UMA SHANKER VYAS),J (AVNEESH JHINGAN),J Riya/Danish/8

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