GAURAV GUPTA PROPRIETOR OF M/S AMBIKA TRADERS vs. NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT & ANR.

PDF · subscribers
W.P.(C)/5504/2024HC DelhiDLHC01020926202430 April 2024Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition was not maintainable because the petitioner had statutory alternative remedies available under the Income Tax Act, 1961. The Court found no justification to entertain the writ petition at this stage. Consequently, the writ petition was dismissed. The Court explicitly reserved liberty for the petitioner to pursue the statutory alternative remedies. All rights and contentions of both parties were kept open. The principle established is that High Courts generally do not entertain writ petitions when effective alternative remedies exist within the statutory framework of tax laws.

What were the facts?

The petitioner, Gaurav Gupta, proprietor of M/s Ambika Traders, filed a writ petition before the Delhi High Court challenging a final reassessment order dated March 19, 2024, passed under Section 147 of the Income Tax Act, 1961. This order followed a notice under Section 148A(b) dated March 21, 2023, and an order under Section 148A(d) dated March 29, 2023. The petitioner approached the High Court after these proceedings, without availing statutory remedies. The assessment year(s) are not explicitly stated.

What were the issues?

1. Whether the writ petition is maintainable in light of the availability of statutory alternative remedies, as per the Income Tax Act, 1961. The Assessee (Petitioner) argued that they approached the High Court at this stage of the proceedings. The Revenue (Respondents) did not explicitly record arguments in the judgment, but their position is implied by the Court's decision to dismiss the writ petition based on alternative remedies.

Which sections of the Income-tax Act were involved?

Section 147,Section 148A

AI-generated summary — verify with the full judgment below

$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5504/2024 & CM APPL. 22629/2024 (Stay) GAURAV GUPTA PROPRIETOR OF M/S AMBIKA TRADERS

..... Petitioner Through: Mr. Rajesh Jain and Mr. Rishabh Jain, Advs.

versus

NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT & ANR.

..... Respondents Through: Mr. Vipul Agrawal, SSC along with Mr. Gibran Naushad and Ms. Sakashi Shairwal, JSCs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

30.04.2024

CM APPL. 22630/2024 (Ex.)

Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 5504/2024 & CM APPL. 22629/2024 (Stay)

1.

Undisputedly, the respondents have proceeded to pass a final order of reassessment referable to Section 147 of the Income Tax Act, 1961 [‘Act’] dated 19 March, 2024. The aforesaid was preceded by the issuance of notices referable to Section 148A(b) dated 21 March 2023 and the passing of an order under Section 148A(d) dated 29 March 2023. The petitioner has chosen to approach this Court only at this stage. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/05/2024 at 13:03:23

2.

In view of the aforesaid and since the writ petitioner has statutory alternative remedies, we find no justification to entertain the writ petition. It shall accordingly stand dismissed with liberty reserved to the writ petitioner to pursue statutory alternative remedies. 3. All rights and contentions of respective parties are kept open.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. APRIL 30, 2024/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/05/2024 at 13:03:23

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →