BABU LAL JAIN (HUF) vs. INCOME TAX OFFICER

CW/19759/2022HC RajasthanRJHC02103533202213 December 2024Bench: MANINDRA MOHAN SHRIVASTAVA,UMA SHANKER VYAS2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that it was not inclined to proceed further with the writ petition. The court reasoned that since the petitioner had filed a statutory appeal, and all grounds raised in the writ petition could be examined by the Appellate Authority in that appeal, there was no need for the High Court to exercise its writ jurisdiction. The petitioner was granted the liberty to raise all available grounds in the statutory appeal. The writ petition was accordingly dismissed. No specific issue was left undecided; the court declined to decide the merits of the case due to the alternative remedy.

What were the facts?

The petitioner, Babu Lal Jain (HUF), filed a writ petition challenging an order passed by the Income Tax Officer, Ward 7(2), Jaipur. During the pendency of the writ petition, an assessment order was passed. The petitioner sought to amend the writ petition to challenge this new assessment order. However, it was not disputed that the petitioner had also filed a statutory appeal against the assessment order. The High Court noted that all grounds raised in the writ petition could be considered by the Appellate Authority in the statutory appeal.

What were the issues?

1. Whether the writ petition should be entertained when a statutory appeal is available and has been filed by the petitioner against the assessment order? (Question of law and fact, turning on the principles of alternative remedies). Assessee's Contention: The petitioner sought to amend the writ petition to include the challenge to the subsequent assessment order, implying a desire to pursue the matter through writ jurisdiction. Revenue's Contention: The revenue did not explicitly record any contentions in the judgment. However, the court's decision implies that the availability of a statutory appeal was a significant factor. The court did not record any specific authorities or precedents relied upon by either party.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:51285-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19759/2022 Babu Lal Jain (Huf), R/o 46, Vasundhara Colony Tonk Road, Jaipur, 302018 Rajasthan, India Through Karta Babu Lal Jain S/o Shri Gulab Chand Jain Aged 74 Years R/o 46, Vasundhra Colony Tonk Road, Jaipur, 302018, Rajasthan. ----Petitioner Versus 1. Income Tax Officer, Ward 7 (2), Sidhnath Bhawan, Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur, Rajasthan, 302015. 2. Central Board Of Direct Taxes, North Block, Secretariat, Building, New Delhi, 110001. ----Respondents For Petitioner(s) : Mr. Mahendra Gargieya with Mr. Devang Gargieya For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 13/12/2024 1. Heard. 2. A prayer for amendment has been made in the petition seeking to challenge the order passed in assessment during the pendency of the petition. 2.1. It is however, not disputed that at the same time, the petitioner, has also filed a statutory appeal available to him under the law. 2.2. Since all the grounds which have been raised in the writ petition can be looked into by the Appellate Authority in the appeal in exercise of its power, we are not inclined to proceed further in the matter. We leave it open to the petitioner to raise all (Uploaded on 16/12/2024 at 03:11:11 PM) (Downloaded on 30/10/2026 at 09:40:39 AM)

[2024:RJ-JP:51285-DB] (2 of 2) [CW-19759/2022] the grounds available to him under the law to assail the order of assessment including those grounds which are raised in this petition. 3. The writ petition is accordingly, dismissed. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ N.Gandhi/Gaurav/8 Powered by TCPDF (www.tcpdf.org) (Uploaded on 16/12/2024 at 03:11:11 PM) (Downloaded on 30/10/2026 at 09:40:39 AM)

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