PUSHPLATA W/O RADHEY SHYAM vs. THE INCOME TAX OFFICER

CW/6183/2022HC RajasthanRJHC02028670202220 January 2025Bench: INDERJEET SINGH,BHUWAN GOYAL1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition was not maintainable in light of the fact that the petitioner had already filed an appeal against the impugned assessment order before the department. The court noted that the petitioner's counsel did not dispute this fact. Therefore, the petition was disposed of with liberty to the petitioner to pursue the appeal before the department. The court did not decide on the merits of the assessment order or any specific grounds raised by the petitioner. The ratio decidendi is that a writ petition is generally not entertained when an effective alternative remedy, such as an appeal, is available and has been pursued by the assessee.

What were the facts?

The petitioner, Pushplata, filed a writ petition before the Rajasthan High Court, Jaipur Bench, challenging an assessment order dated 31.03.2022. The respondents were the National Faceless Assessment Centre and the Income Tax Officer, Ward 1, Bharatpur. The assessment year(s) are not specified in the judgment. The procedural history indicates that the petitioner approached the High Court by way of a writ petition. The revenue, through its counsel, informed the court that the petitioner had already filed an appeal against the impugned assessment order before the department.

What were the issues?

1. Whether the writ petition is maintainable when an alternative remedy of appeal is available and has been availed by the petitioner? (Question of law and fact, concerning the principle of alternative remedy). Assessee's Contention: The judgment does not record any specific arguments made by the petitioner's counsel regarding the maintainability of the writ petition or the merits of the assessment order. The petitioner's counsel did not dispute the fact stated by the revenue. Revenue's Contention: The revenue contended that the petitioner has already filed an appeal against the impugned assessment order before the department, implying that the writ petition is not the appropriate forum for adjudication.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:2718-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6183/2022 Pushplata W/o Radhey Shyam, Aged About 62 Years, Resident Of 10/29, Malviya Nagar, Jaipur-302017, Rajasthan, India. ----Petitioner Versus 1. The Income Tax Officer, National Faceless Assessment Centre, Income Tax Department Ministry Of Finance Room Number 401 2Nd Floor Near Jawaharlal Nehru Stadium Delhi-110003 2. The Income Tax Officer, Ward 1, Bharatpur, Income Tax Department, Goverdhan Gate, Near Head Post Office, Bharatpur-321001, Rajasthan, India. ----Respondents For Petitioner(s) : Mr. Prateek Kedawat For Respondent(s) : Mr. Anuroop Singhi HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE BHUWAN GOYAL Order 20/01/2025 Learned counsel for the respondent(s) submits that the petitioner has already filed an appeal against the impugned assessment order dated 31.03.2022 before the department. Learned counsel for the petitioner has not disputed this fact. In that view of the matter this petition is disposed of with liberty to the petitioner to pursue the appeal before the department. (BHUWAN GOYAL),J (INDERJEET SINGH),J SAURABH /122 Powered by TCPDF (www.tcpdf.org) (Uploaded on 21/02/2025 at 12:21:42 PM) (Downloaded on 30/10/2026 at 09:40:36 AM)

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