SANWALA RAM CHOUDHARY vs. INCOME TAX OFFICER

CW/5098/2020HC RajasthanRJHC01025435202024 November 2023Bench: VIJAY BISHNOI,YOGENDRA KUMAR PUROHIT2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the Appellate Authority to decide the petitioner's pending appeal on its merits within a period of four months from the date of production of a certified copy of the order. The Court also extended the interim stay order, which prohibited coercive action against the petitioner, until the final disposal of the appeal. The Court's reasoning was based on the pendency of the appeal and the need for its expeditious resolution to provide finality to the matter. The judgment did not decide the merits of the assessment order itself, but rather focused on the procedural aspect of ensuring the appeal is heard and decided promptly while maintaining the interim protection for the petitioner.

What were the facts?

The petitioner, Sanwala Ram Choudhary, filed a writ petition before the Rajasthan High Court at Jodhpur, challenging the recovery proceedings initiated pursuant to an assessment order dated 21.12.2019 passed by the Income Tax Officer, Ward-1, Jalore (the respondent). The High Court had previously granted interim relief by directing that no coercive action be taken against the petitioner. It was brought to the Court's notice that the petitioner had already filed an appeal against the assessment order before the concerned Appellate Authority, and this appeal was pending. The petitioner sought a direction for the expeditious disposal of this appeal.

What were the issues?

1. Whether the High Court should entertain a writ petition challenging recovery proceedings when an appeal against the underlying assessment order is pending before the Appellate Authority? (Question of law and procedure) The petitioner argued that the writ petition was filed to seek a direction for the expeditious disposal of the pending appeal and to maintain the status quo regarding recovery. The petitioner relied on the fact that an appeal was already preferred and was pending. The respondent, Income Tax Officer, did not appear to have filed any specific arguments against the maintainability of the writ petition or the directions sought by the petitioner, as recorded in the judgment. The focus of the proceedings was on the pending appeal and the interim relief.

AI-generated summary — verify with the full judgment below

[2023:RJ-JD:40582-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5098/2020 Sanwala Ram Choudhary S/o Shri Rekha Ram Choudhary, Aged About 36 Years, R/o Tc 28/1569-9, Kamala Buildings, Pazhavangadi, Thakaraparmabu, Thiruvananthapuram 695023, Kerala. Permanent R/o 36, Rajputon Ka Vas, Detakhurd, Tehsil Sayala, Dist Jalore. ----Petitioner Versus Income Tax Officer, Ward-1, Income Tax Office, Jalore, Rajasthan. ----Respondent For Petitioner(s) : Mr. Avinash Acharya For Respondent(s) : Mr. Sunil Bhandari HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 24/11/2023 The present writ petition is filed by the petitioner being aggrieved with the recovery in pursuance to the assessment order dated 21.12.2019 (Annex.3) passed by the sole respondent. This Court, vide order dated 23.07.2020, has directed for not taking any coercive action against the petitioner. It is informed that against the impugned assessment order, the petitioner has already preferred appeal (Annex.4) before the concerned Appellate Authority and the same is pending. Taking into consideration the above facts and circumstances of the case, this writ petition is disposed of with a direction to the Appellate Authority concerned to decide the appeal (Annex.4) filed by the petitioner on merits in accordance with law within a period (Uploaded on 24/11/2023 at 05:15:46 PM) (Downloaded on 28/10/2026 at 12:02:12 AM)

[2023:RJ-JD:40582-DB] (2 of 2) [CW-5098/2020] of four months from the date of production of certified copy of this order. In the meantime, the stay order dated 23.7.2020 passed by this Court shall remain in currency till the final disposal of the appeal (Annex.4). Ordered accordingly. (YOGENDRA KUMAR PUROHIT),J (VIJAY BISHNOI),J 32-Ravi Khandelwal Powered by TCPDF (www.tcpdf.org) (Uploaded on 24/11/2023 at 05:15:46 PM) (Downloaded on 28/10/2026 at 12:02:12 AM)

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