MUKESH KUMAR JAIN SON OF SHRI HARI SHANKAR JAIN vs. INCOME TAX OFFICER

CW/7053/2023HC RajasthanRJHC02033077202315 April 2024Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that an assessment order had been passed during the pendency of the writ petition. It was stated by the petitioner that they had availed the statutory appeal remedy against this assessment order. Considering that the petitioner had chosen to pursue the available appellate remedy, the High Court disposed of the writ petition, keeping all issues open for consideration before the appellate authority. The court did not decide on the merits of the assessment order or the grounds raised in the writ petition.

What were the facts?

The petitioner, Mukesh Kumar Jain, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Income Tax Officer, Ward 7(1), Jaipur. During the pendency of the writ petition, an assessment order was passed against the petitioner. It was stated at the bar that the petitioner had chosen to file a statutory appeal against this assessment order.

What were the issues?

1. Whether the writ petition is maintainable when a statutory appeal remedy is available and has been availed by the petitioner against the assessment order passed during the pendency of the petition. Assessee's Contention: The petitioner has availed the statutory remedy of appeal against the assessment order. Revenue's Contention: Not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:17341-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7053/2023 Mukesh Kumar Jain Son Of Shri Hari Shankar Jain, Aged About 47 Years, Resident Of Bagru Link Road, Village And Post Mozamabad, Tehsil Dudu, Jaipur 303007 ----Petitioner Versus Income Tax Officer, Ward 7(1), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur 302015. ----Respondent For Petitioner(s) : Mr. Siddarath Ranka For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 15/04/2024 1. Heard. 2. During the pendency of this petition, an assessment order has been passed. 3. It is stated that at the bar that against the assessment order, petitioner has chosen to file statutory appeal available to him under the law. 4. Taking into consideration that the appellant has availed the remedy of appeal, keeping all issues open for consideration, the petition is disposed of. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ N.Gandhi/Anu /15

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