KRISHAN KUMAR MEGHWAL vs. INCOME TAX OFFICER, HANUMANGARH

CW/9553/2022HC RajasthanRJHC01043372202211 July 2023Bench: AUGUSTINE GEORGE MASIH,VINIT KUMAR MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that it was not inclined to proceed further with the writ petition, given that the petitioner had already availed of his statutory remedy of appeal, which was pending before the appellate authority. The Court stated that all legal issues, if any, would be left open. The appellate authority was directed to decide the petitioner's appeal within three months from the date of the order. Furthermore, the Court directed that tax recovery pursuant to the impugned assessment order shall not be proceeded with during the pendency of the appeal. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, Krishan Kumar Meghwal, proprietor of M/s. Pilibangan Gas Service, filed a writ petition before the Rajasthan High Court at Jodhpur. The petition challenged an assessment order. The respondents were the Income Tax Officer, Hanumangarh, Ward 1, and the National Faceless Assessment Centre. The petitioner had already filed a statutory appeal against the assessment order, which was pending before the appellate authority. The High Court noted that the petitioner had availed of his statutory remedy.

What were the issues?

1. Whether the writ petition is maintainable when an alternative statutory remedy of appeal is available and has been availed by the petitioner. Assessee's contention: The petitioner had approached the High Court by way of a writ petition. While not explicitly stated, the implication is that the petitioner sought intervention from the High Court despite the pending appeal. Revenue's contention: The respondents, by implication, would argue that the writ petition is not maintainable due to the availability and pendency of the statutory appeal. The judgment does not record specific arguments from the revenue regarding this point.

AI-generated summary — verify with the full judgment below

[2023:RJ-JD:20836-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9553/2022 Krishan Kumar Meghwal S/o Shri Sohan Lal Meghwal, Aged About 60 Years, Prop. Of M/s. Pilibangan Gas Service, Near Government Senior Secondary School, Pilibangan, Hanumangarh 335803 ----Petitioner Versus 1. Income Tax Officer, Hanumangarh, Ward 1, Hanumangarh Having Its Address At Near Collectorate Chowk, Hanumangarh 335512 2. Additional/joint/deputy/assistant Commissioner/income Tax Officer, National Faceless Assessment Centre, North Block, New Delhi 110001 ----Respondents For Petitioner : Mr. Siddharth Ranka through V.C. Mr. Harshvardhan Singh Chundawat For Respondents No.1 & 2 : Mr. K.K. Bissa Mr. G.S. Chouhan HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 11/07/2023 In light of the fact that the petitioner has already availed of his statutory remedy of appeal, as has been preferred, and the same is pending consideration before the appellate authority, we are not inclined to proceed further with this writ petition and leave all legal issues, if any, open. However, the appellate authority is directed to decide the appeal of the petitioner within a period of three months from today. The tax recovery pursuant to the impugned assessment

[2023:RJ-JD:20836-DB] (2 of 2) [CW-9553/2022] order shall not be proceeded with during the pendency of the appeal. The present writ petition stands disposed of with the above directions. (VINIT KUMAR MATHUR),J (AUGUSTINE GEORGE MASIH),CJ 1-Jayesh/-

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