The High Court of Delhi dismissed the writ petition challenging an assessment order. Ruling that a statutory alternative remedy of appeal exists, the Court found no justification to interfere under Article 226 given the factual controversies involved.
Writ petition dismissed; statutory alternative remedy of appeal directed.
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versus
OFFICE OF INCOME TAX OFFICER AND ANR.
.....Respondents Through: Mr. Vipul Agrawal, SSC along with Mr. Gibran Naushad and Ms. Sakshi Shairwal, JSCs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
Allowed, subject to all just exceptions.
This application stands disposed of.
W.P.(C) 9585/2024 & CM APPL. 39359/2024 (Interim Stay)
Undisputedly against the order of assessment, the petitioner has a statutory alternative remedy of preferring an appeal.
In view of the aforesaid and bearing in mind the factual controversies which are sought to be canvassed, we find no justification to invoke our extraordinary jurisdiction conferred by Article 226 of the Constitution.
The writ petition fails and shall stand dismissed.
This order, however, shall be without prejudice to the rights and contentions of the writ petitioner which shall be open to be addressed in appropriate proceedings.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
JULY 16, 2024/neha
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 20/07/2024 at 11:31:42
1 issue framed by the court
Whether the court can exercise extraordinary jurisdiction under Article 226 of the Constitution in a writ petition challenging an order of assessment when a statutory alternative remedy of appeal is a
Praveen Kumar
Office of Income Tax Officer and Anr.
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
