VAIBHAV GLOBAL LIMITED vs. ASSISANT COMMISSIONER OF INCOME TAX

CW/9166/2022HC RajasthanRJHC02049253202228 May 2024Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the petitioner had already filed a statutory appeal against the assessment order. It was observed that the allegation of anti-dating, which formed the basis of the writ petition, could be examined in the appeal proceedings. The Court found no impediment to these grounds being taken up in the appeal. Consequently, the High Court disposed of the writ petition, granting the petitioner liberty to raise all the grounds already raised in the petition before the appellate authority. The petitioner was also granted liberty to pursue further remedies if an adverse order was suffered in the appeal. The Court did not decide the merits of the assessment order or the allegations of anti-dating.

What were the facts?

The petitioner, Vaibhav Global Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur, challenging an assessment order dated 24.03.2022 passed by the Assistant Commissioner of Income Tax, Circle-4, Jaipur. During the pendency of this writ petition, the petitioner also filed a statutory appeal against the same assessment order. The petitioner contended that the writ petition was filed on a peculiar ground relating to alleged anti-dating, and the statutory appeal was filed to avoid being deprived of the remedy due to limitation. The respondent raised an objection that a statutory appeal was available and had already been availed by the petitioner.

What were the issues?

1. Whether the High Court, in its writ jurisdiction, should entertain a challenge to an assessment order when a statutory appeal is available and has been filed by the assessee? (Question of law and fact, turning on the principles of alternative remedy and writ jurisdiction). Assessee's Contention: The writ petition was filed on a peculiar ground of alleged anti-dating. The statutory appeal was filed subsequently to protect the remedy from limitation, as the petitioner wished to pursue the writ on the specific ground of anti-dating. The petitioner sought to raise all grounds in the writ petition. Revenue's Contention: A statutory appeal against the assessment order was available and had already been availed by the petitioner, thus questioning the maintainability of the writ petition.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:25485-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 9166/2022 Vaibhav Global Limited, K-6B, Fateh Tiba, Adarsh Nagar, Jaipur Through Its Authorised Signatory Shri Vineet Ganeriwala. ----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-4, New Central Revenue Building, Bhagwan Das Road, Jaipur. ----Respondent For Petitioner : Mr. Vijay Sharma Advocate with Mr. Navin Yadav Advocate and Mr. Kanishk Singhal Advocate. For Respondent : Mr. Siddharth Bapna Advocate HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 28/05/2024 1. When this case was taken up for hearing on 13.12.2023, the objection raised by respondent was noted that statutory appeal against the assessment is available which has been already availed by the petitioner. 2. We find that the assessment order dated 24.03.2022 was challenged by filing this writ petition and during the pendency of this petition, the petitioner has assailed the legality and validity of that order by filing statutory appeal. 3. Learned counsel for the petitioner would submit that on the peculiar ground relating to alleged anti-dating, the petitioner has filed instant petition before this Court and thereafter, in order to save the petitioner from a situation where it may be deprived of (Uploaded on 30/05/2024 at 03:58:28 PM) (Downloaded on 30/10/2026 at 09:41:21 AM)

[2024:RJ-JP:25485-DB] (2 of 2) [CW-9166/2022] statutory appeal because of the period of limitation, the petitioner has filed appeal also. 4. The allegation of anti-dating can be examined in appeal proceedings and it cannot be said that these grounds cannot be taken up in appeal. 5. Keeping that in view and giving the petitioner liberty to raise all the grounds which have already been raised in this petition, this petition is disposed off. The petitioner, however, would be at liberty to take such remedy as may be available to it under the law in case it suffers an adverse order in appeal. 6. Pending applications, if any, also stand disposed off. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ MANOJ NARWANI-RAHUL/38 Powered by TCPDF (www.tcpdf.org) (Uploaded on 30/05/2024 at 03:58:28 PM) (Downloaded on 30/10/2026 at 09:41:21 AM)

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