BHURI DEVI, W/O. SHRI NARAYAN LAL vs. INCOME TAX OFFICER

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CW/19285/2023HC RajasthanRJHC02096491202309 January 2024Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that it would not exercise its discretion under Article 226 of the Constitution of India to interfere with the order passed under Section 148A(d) of the Income Tax Act, 1961. The reasoning was that the petitioner had failed to challenge the order dated July 22, 2022, when it was passed and subsequently an assessment order was also issued. The Court found that the petitioner has an alternative and efficacious statutory remedy. Therefore, all issues raised in the petition were left open to be considered in an appeal that the petitioner may file. The writ petition was dismissed with liberty to pursue the available legal remedies.

What were the facts?

The petitioner, Bhuri Devi, filed a writ petition before the Rajasthan High Court, Jaipur Bench, challenging an order passed under Section 148A(d) of the Income Tax Act, 1961, dated July 22, 2022, and a subsequent assessment order dated May 25, 2023. The petitioner did not challenge the Section 148A(d) order when it was passed. The writ petition was filed after both these orders were issued. The respondent was the Income Tax Officer, Ward 7(2), Jaipur.

What were the issues?

1. Whether the High Court should exercise its writ jurisdiction under Article 226 of the Constitution of India to interfere with the order passed under Section 148A(d) of the Income Tax Act, 1961, when the petitioner failed to challenge it promptly and has an alternative statutory remedy. The petitioner, through Mr. Amit Malani, did not explicitly argue for the merits of the case but sought relief via the writ petition. The respondent, represented by Mr. Sandeep Pathak and Ms. Jaya P. Pathak, contended that the petitioner had an alternative and efficacious statutory remedy by way of appeal against the orders passed.

Which sections of the Income-tax Act were involved?

Section 148A(d)

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19285/2023 Bhuri Devi, W/o. Shri Narayan Lal, Aged About 55 Years, R/o. Village Gopal Nagar, Tehsil-Phagi, Jaipur, Rajasthan ----Petitioner Versus Income Tax Officer, Ito Wd 7(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan - 302001. ----Respondent For Petitioner(s) : Mr. Amit Malani Advocate. For Respondent(s) : Mr. Sandeep Pathak Advocate with Ms. Jaya P. Pathak Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 09/01/2024 1. Though number of issues are raised in this petition, we find that the order under Section 148A(d) of the Income Tax Act was passed way-back on 22.07.2022. The petitioner did not choose to challenge this order. Finally assessment order has also been passed on 25.05.2023. This petition has been filed thereafter. 2. In the aforesaid circumstances, when the petitioner did not take any remedy to challenge the order under Section 148A(d) of the Income Tax Act when it was passed on 22.07.2022, we are not inclined to exercise our discretion under Article 226 of the Constitution of India to interfere with the order as the petitioner has an alternative and efficacious statutory remedy. All the issues are left open for being considered in the appeal that may be filed by the petitioner. (Uploaded on 12/01/2024 at 10:54:13 AM) (Downloaded on 30/10/2026 at 09:43:54 AM)

(2 of 2) [CW-19285/2023] 3. Accordingly, the writ petition is dismissed with liberty to take remedy available under the law. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ SANJAY KUMAWAT-185 Powered by TCPDF (www.tcpdf.org) (Uploaded on 12/01/2024 at 10:54:13 AM) (Downloaded on 30/10/2026 at 09:43:54 AM)

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