AGENCIES RAJASTHAN PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

CW/3015/2026HC RajasthanRJHC02013338202621 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition was not maintainable due to the existence of an alternative remedy of appeal before the Income Tax Authority. The Court reasoned that a writ petition under Article 226 of the Constitution is an extraordinary remedy and is generally not entertained when an equally efficacious alternative remedy is available to the aggrieved party. The principle is that statutory remedies should be exhausted before approaching the writ court. Therefore, the Court disposed of the writ petition, granting liberty to the petitioner to avail the alternative remedy. No specific issue was left undecided, as the petition was disposed of on a preliminary ground.

What were the facts?

The petitioner, Agencies Rajasthan Private Limited, through its Director Shri Laxmi Niwas Bangar, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Deputy Commissioner of Income Tax, Central Circle 1, Jaipur. The writ petition challenged an order or action by the Income Tax Department. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed.

What were the issues?

1. Whether the writ petition is maintainable when an alternative remedy of appeal before the Income Tax Authority is available to the petitioner? (Question of law) Assessee's Contention: None present for the petitioner, therefore, no arguments were recorded. Revenue's Contention: The revenue, represented by Mr. Siddharth Bapna and Ms. Tanushka Saxena, did not explicitly argue on the maintainability of the writ petition but implicitly supported its dismissal by highlighting the availability of an alternative remedy.

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:16866-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3015/2026 Agencies Rajasthan Private Limited, B-21, Industrial Estate, Bais Godam, Jaipur, (Rajasthan) 302006 Through Its Director Shri Laxmi Niwas Bangar S/o Shri Ratan Lal Bangar, Aged 70 Years, R/o Plot No. 28, Goms Defense Colony, 8- Avenue, Vaishali Nagar, Jaipur, Rajasthan-302021 ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle 1, Jaipur Room No. 410, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan, 302005. ----Respondent For Petitioner(s) : None present For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 21/04/2026 None present for the petitioner. The petitioner is having an alternative remedy of appeal before the Income Tax Authority. In that view of the matter, the writ petition is disposed of with liberty to avail alternative remedy available under the law. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J PREETI VALECHA/MONU/211

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