SURESH KUMAR DHADDHA S/O GHYAN CHAND DHADDHA vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/6984/2025HC RajasthanRJHC02037707202507 May 2025Bench: MANINDRA MOHAN SHRIVASTAVA,MUKESH RAJPUROHIT1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that it was not inclined to interfere with the order under challenge through a writ petition. The court noted that none of the grounds urged by the petitioner related to the order being wholly without jurisdiction, violation of principles of natural justice, or mala fide actions. Consequently, the court directed the appellant to pursue their alternative remedy by filing an appeal before the appropriate appellate authority. All grounds raised in the writ petition, including those already presented, could be raised in the appeal. The writ petition was disposed of on this basis, with no decision on the merits of the grounds raised.

What were the facts?

The petitioner, Suresh Kumar Dhaddha, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent was the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The writ petition challenged an order or action by the respondent. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner approached the High Court directly via a writ petition.

What were the issues?

1. Whether the High Court should entertain a writ petition when alternative remedies are available to the petitioner, and the grounds raised do not pertain to lack of jurisdiction, violation of principles of natural justice, or mala fide actions by the respondent? (Question of law) Assessee's Contention: The petitioner urged several grounds in the writ petition. (Specific grounds not detailed). Revenue's Contention: The revenue did not explicitly argue any specific point as recorded in the judgment. However, the court's decision implies a consideration of the available alternative remedies.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:19187-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6984/2025 Suresh Kumar Dhaddha S/o Ghyan Chand Dhaddha, Aged About 60 Years, R/o F-142, Azad Marg C-Scheme, Jaipur, 302001, Rajasthan, India. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, New Central Revenue Building, Bhagwan Dass Road, Statue Circle, Jaipur, 302005 ----Respondent For Petitioner(s) : Mr. Mahendra Gargieya with Mr. Tarak Ahuja For Respondent(s) : Mr. Siddharth Bapna with Mr. Sarvesh Jain & Mr. Meyhul Mittal HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 07/05/2025 1. Though number of grounds have been urged but none of them relate to order being wholly without jurisdiction, violation of principles and mala fide, therefore, we are not inclined to interfere with the order and leave the appellant to work out his alternative remedy by filing an appeal and raise all grounds including the grounds raised in this petition. 2. The writ petition is accordingly, disposed of. (MUKESH RAJPUROHIT),J (MANINDRA MOHAN SHRIVASTAVA),CJ NAVAL Gandhi/Gaurav/38 Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/05/2025 at 01:56:27 PM) (Downloaded on 30/10/2026 at 09:39:07 AM)

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