FARMAN KHAN S/O RAMJU KHAN vs. INCOME TAX OFFICER WARD 7(2)

CW/5081/2023HC RajasthanRJHC02022518202331 March 2023Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the writ petition as withdrawn. The court granted liberty to the petitioner to challenge the subsequent order of assessment. The reasoning was based on the petitioner's counsel indicating a desire to challenge the assessment order, implying that the current writ petition was being withdrawn to pursue a different course of action, likely an appeal or revision against the assessment order. No decision was made on the merits of the assessment order itself. The operative direction was to dismiss the petition as withdrawn with liberty to file a fresh challenge.

What were the facts?

The petitioner, Farman Khan, filed a writ petition before the High Court of Judicature for Rajasthan, Jaipur Bench. The petition sought to challenge an assessment order dated March 31, 2022. The respondents included the Income Tax Officer Ward 7(2), Jaipur, the Union of India through the Finance Secretary, the Principal Commissioner of Income Tax-III, Jaipur, and the National Faceless Assessment Centre. The petitioner's counsel stated that the petitioner wished to challenge the assessment order.

What were the issues?

1. Whether the petitioner can challenge the assessment order dated 31.03.2022 by way of a writ petition. The petitioner's counsel submitted that the petitioner wished to challenge the assessment order dated 31.03.2022. The judgment does not record any specific arguments from the revenue side regarding the maintainability of the writ petition or the merits of the assessment order. The court's decision was based on the petitioner's stated intention to challenge the order.

AI-generated summary — verify with the full judgment below

[2023/RJJP/005408] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5081/2023 Farman Khan S/o Ramju Khan, Aged About 33 Years, Resident Of Village Siruja, Tehsil Chaksu, District Jaipur ----Petitioner Versus 1. Income Tax Officer Ward 7(2), Siddnath Bhawan, Lalkothi, Jaipur 302015 2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002 3. Principal Commissioner Of Income Tax-III, New Central Revenue Building, Statue Circle, Jaipur. 4. National Faceless Assessment Centre, Through Principal Commissioner Of Income Tax-III, Jaipur. ----Respondents For Petitioner(s) : Mr. Ashish Sharma For Respondent(s) : Mr. C.S. Sinha for Mr. R.D. Rastogi, ASG Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 31/03/2023 Learned counsel for the petitioner submits that an assessment order dated 31.03.2022 has been passed and he wishes to challenge the said assessment order. In that view of the matter, this writ petition is dismissed as withdrawn with liberty to the petitioner to challenge the subsequent order of assessment. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ CHARU SONI /17

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