M/S ANURAG BUILDCON PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX

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CW/9789/2026HC Rajasthan2026:RJ-JP:39426-DB28 September 2026Bench: SANJAY K. AGRAWAL, SAMEER JAIN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition questioning the Assessment Order dated 19.03.2024 is not maintainable because an appeal invoking the appellate remedy against the said order is already pending consideration before the Commissioner of Income Tax. The Court dismissed the writ petition summarily. However, the petitioner was granted liberty to raise all points before the Appellate Authority. The Court explicitly stated that no opinion was expressed on the merits of the matter. The ratio decidendi is that statutory appellate remedies must be exhausted before approaching the High Court under its writ jurisdiction, especially when the appellate process is already underway and the assessment order itself is under challenge.

What were the facts?

The petitioner, M/s Anurag Buildcon Private Limited, filed a writ petition before the Rajasthan High Court, Jaipur Bench, challenging a notice issued under Section 153C of the Income Tax Act, 1961, dated 18.10.2022, consequential proceedings dated 21.11.2022, and an Assessment Order dated 19.03.2024. The respondents are various income tax authorities, including the Principal Commissioner of Income Tax, Central Circle, Jaipur. The petitioner's authorized director is Shri Dinesh Bhutra. The assessment year(s) are not explicitly stated but are implied to be related to the notice and assessment order dates. The procedural history indicates that the petitioner had already preferred an appeal against the Assessment Order before the Commissioner of Income Tax, which was pending consideration at the time of the writ petition hearing.

What were the issues?

1. Whether the writ petition is maintainable when an appeal against the Assessment Order is pending before the Commissioner of Income Tax, invoking the appellate remedy under Section 153C of the Income Tax Act, 1961. Assessee's Contention: The petitioner has filed a writ petition challenging the notice, consequential proceedings, and the Assessment Order. The petitioner's counsel stated that an appeal against the Assessment Order dated 19.03.2024 has been preferred before the Commissioner of Income Tax and is pending consideration. Revenue's Contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

[2026:RJ-JP:39426-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9789/2026 CNR: RJHC020473072026 | URN: CW / 21864U / 2026 M/s Anurag Buildcon Private Limited, Through Its Authorized Director Shri Dinesh Bhutra 229, Chaturbhuj Ji Ka Khanda Choti Choupar Jaipur 302003 , Rajasthan India ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Central Circle, Jaipur , New Central Revenue Building, Bhagwan Dass Road, Statue Circle, Jaipur. 2. Joint Commisioner Of Income Tax, Central Circle , Central Central Circle -2, Jaipur, New Central Revenue Building , Bhagwan Dass Road, Statue Circle, Jaipur. 3. Deputy Commissioner Of Income Tax, Central Circle , Central - Central Circle -2, Jaipur, New Central Revenue Building , Bhagwan Dass Road, Statue Circle, Jaipur. 4. Assistant Commissioner Of Income Tax, Central Circle, Central. Central Circle -2 , Jaipur, Lic Building, Ambedkar Circle, Jaipur. 5. Income Tax Officer, Ward 5 (1), Ncrb Building , Statue Circle ,jaipur ----Respondents For Petitioner(s) : Mr. Atharv Mundra For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE SAMEER JAIN Order 28/09/2026 1. By way of this writ petition, the petitioner is questioning the notice issued under Section 153C of the Income Tax Act, 1961 (for short ‘the Act of 1961’) dated 18.10.2022, consequential (Uploaded on 01/10/2026 at 05:49:29 PM) (Downloaded on 30/10/2026 at 10:22:00 AM)

[2026:RJ-JP:39426-DB] (2 of 2) [CW-9789/2026] proceedings dated 21.11.2022 and Assessment Order dated 19.03.2024. 2. When the matter is taken up for hearing on the question of admission, learned counsel for petitioner would submit that against the Assessment Order dated 19.03.2024, he has preferred an appeal before the Commissioner of Income Tax, which is still pending consideration. 3. Since the appeal invoking the appellate remedy is pending consideration, this writ petition questioning the Assessment Order dated 19.03.2024 is not maintainable. 4. Accordingly, the writ petition is dismissed summarily. 5. However, the petitioner is at liberty to raise all the points before the Appellate Authority. 6. It is made clear that we have not expressed any opinion on the merits of the matter. (SAMEER JAIN),J (SANJAY K. AGRAWAL),CJ SANJAY KUMAWAT/RAJAT/4 Powered by TCPDF (www.tcpdf.org) (Uploaded on 01/10/2026 at 05:49:29 PM) (Downloaded on 30/10/2026 at 10:22:00 AM)

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