KUNAL LADDHA S/O SH. OM PRAKASH LADDHA vs. INCOME TAX OFFICER

CW/6997/2023HC RajasthanRJHC02033755202304 April 2025Bench: MANINDRA MOHAN SHRIVASTAVA,ANAND SHARMA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition was not maintainable because an alternative remedy of appeal against the assessment order was available to the petitioner. The Court reasoned that in such circumstances, it is generally not appropriate to entertain a writ petition. Consequently, the petition was dismissed. However, to provide relief and ensure that the petitioner's grievances are heard, the Court granted liberty to the petitioner to file an appeal against the assessment order. The Court further directed that if the appeal is filed within 30 days from the date of the order, it shall be decided on its merits without any objection regarding limitation. All questions raised in the writ petition were preserved and can be raised in the appeal.

What were the facts?

The petitioner, Kunal Laddha, filed a writ petition before the High Court of Rajasthan, Jaipur Bench, challenging an order of assessment passed by the Income Tax Officer, Ward-4(1), Jaipur, and the Assistant Commissioner of Income Tax, Central Circle-4, Jaipur. The petition was heard by a Division Bench. The respondents were the Income Tax Officer and the Assistant Commissioner of Income Tax. The specific assessment year(s) and the amount in dispute were not recorded in the judgment. The procedural history indicates that the writ petition was filed, and during its pendency, a stay against the assessment order was granted.

What were the issues?

1. Whether the High Court should entertain a writ petition when an alternative remedy of appeal against the assessment order exists. (Question of law, turning on the principles of alternative remedy and writ jurisdiction). Assessee's Contention: The petitioner sought to invoke the writ jurisdiction of the High Court to challenge the assessment order. The judgment does not explicitly record the arguments made by the petitioner's counsel regarding why the alternative remedy should be bypassed. Revenue's Contention: The respondents argued that the writ petition should not be entertained due to the existence of an alternative remedy.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:15320-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6997/2023 Kunal Laddha S/o Sh. Om Prakash Laddha, Aged About 40 Years, R/o D-184, Akshat Residency, Bhrigu Marg, Bani Park, Jaipur - 302016 (Raj) ----Petitioner Versus 1. Income Tax Officer, Ward- 4 (1), Jaipur, New Central Rev- enue Building, Bhagwan Dass Road, Jaipur - 302005 (Raj.) 2. Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur, 4Th Floor, Jeevan Nidhi-Ii, Lic Building, Bhawani Singh Road, Jaipur, Rajasthan- 302005. ----Respondents For Petitioner(s) : Mr. Javed Khan Advocate. For Respondent(s) : Mr. Siddharth Bapna Advocate Mr. Sarvesh Jain Advocate. HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANAND SHARMA Order 04/04/2025 1. Heard. 2. After hearing learned counsel for the parties, we are of the view that present is not a case to entertain the petition particu- larly when there exists an alternative remedy against the order of assessment. 3. Considering the same, this petition is dismissed, however, with liberty to the petitioner to file appeal against the order of assessment. 4. Considering that this petition has remained pending and during the pendency of the petition, stay against the assessment (Uploaded on 08/04/2025 at 05:08:48 PM) (Downloaded on 30/10/2026 at 09:39:43 AM) [2025:RJ-JP:15320-DB] (2 of 2) [CW-6997/2023] order was passed, it is directed that in case the appeal is preferred within the period of 30 days from today, the appeal shall be de- cided on its own merits without taking any objection with regard to limitation. All the questions raised in this petition shall be open and available to be raised in the appeal by the petitioner. (ANAND SHARMA),J (MANINDRA MOHAN SHRIVASTAVA),CJ Sanjay Kumawat/Daksh-26 Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/04/2025 at 05:08:48 PM) (Downloaded on 30/10/2026 at 09:39:43 AM)

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