VIPUL JAIN vs. INCOME TAX OFFICER AND ANR
What did the High Court hold?
The High Court declined to entertain the Civil Writ Petition. The Court observed that since an appeal had already been filed by the petitioner on the questions that were to be urged in the writ petition, the petitioner would be better advised to prosecute that appeal before the competent authority. Consequently, the writ petition was disposed of with a direction to the appellate authority to make all endeavors to dispose of the appeal expeditiously by passing a reasoned order. No specific finding was made on the merits of the case as the petition was not entertained. The operative direction was to prosecute the pending appeal.
What were the facts?
The petitioner, Vipul Jain, filed a Civil Writ Petition (CWP) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and another. The petition was filed challenging an order or action, though the specific details of the assessment year(s) or the amount in dispute are not recorded in the provided text. The procedural history indicates that the petitioner had already filed an appeal on the questions intended to be raised in the present petition.
What were the issues?
1. Whether the High Court should entertain a Civil Writ Petition when an appeal has already been filed on the same questions of law and fact, and if so, under what circumstances? (Question of law and fact, concerning the maintainability of a writ petition in light of alternative remedies). Assessee's Contention: The petitioner, Vipul Jain, approached the High Court through a writ petition. Revenue's Contention: The Revenue, represented by Mr. Ranvijay Singh, Sr. Standing Counsel, and Mr. Vidul Kapoor, Jr. Standing Counsel, appeared before the High Court.
AI-generated summary — verify with the full judgment below
CWP-20527-2026 (O&M) 1
141 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-20527-2026 (O&M) Date of decision: 22.07.2026 VIPUL JAIN ....Petitioner Versus INCOME TAX OFFICER AND ANOTHER ...Respondents CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present: Mr. Sunil Kumar Mukhi, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel, Mr. Vidul Kapoor, Jr. Standing Counsel, for the respondents/Revenue. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. Considering the fact that an appeal has already been filed on the questions which are ought to be urged in the present petition, we are of the view that the petitioner, having availed remedy of filing appeal, would be better advised to prosecute such appeal before the competent authority. 2. In such circumstances, we decline to entertain the present petition, which is disposed of with the observations that the appellate authority shall make all endeavours to dispose of the appeal, expeditiously, by passing a reasoned order. 3. Pending applications, if any, shall stand disposed of accordingly.
(ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE
(ROHIT KAPOOR) 22.07.2026
JUDGE mohit goyal Whether speaking/reasoned : Yes / No Whether reportable : Yes / No MOHIT GOYAL 2026.07.23 11:12 I attest to the accuracy and integrity of this document
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