Ramnaeayan v. State
Case brief
What is this about?
The High Court of Rajasthan Bench at Jaipur disposed of a writ petition challenging a Section 148 notice and a prayer for refund, directing the petitioner to raise arguments via the statutory appeal available under the Income Tax Act.
What did the court decide?
Writ petition disposed of directing the petitioner to raise arguments under the Income Tax Act as a remedy is available within that statute.
What the court decided
SBCWP NO. 4258/ 09.
1
I N THE HI GH COURT OF JUDI CATURE FOR RAJASTHAN BENCH AT JAI PUR.
O R D E R
S. B. CI VI L WRI T PETI TI ON NO. 4258/ 2009.
Ramvat i
Vs.
Uni on of I ndi a & Or s.
Dat e of Or der : - Apr i l 17, 2009.
HON' BLE MR. JUSTI CE MOHAMMAD RAFI Q
Shr i Ni khi l esh Kat ar a f or t he pet i t i oner . * * * * * *
BY THE COURT: -
Pet i t i oner has chal l enged t he not i ce dat ed 11/ 2/ 2009 cal l i ng upon t he pet i t i oner t o submi t t o Ret ur n on t he pr escr i bed f or m i n r el at i on t o t he assessment year 2007- 08. I t has al so been pr ayed t hat r espondent s be di r ect ed t o r ef und t he amount of T. D. S. of Rs. 67, 648/ - t oget her wi t h i nt er est @ 18% whi ch has i l l egal l y been deduct ed. The sai d amount was deduct ed out of t he compensat i on whi ch was pai d t o t he pet i t i oner pur suant t o t he awar d of t he Mot or Acci dent Cl ai ms Tr i bunal , Bhar at pur dat ed 20/ 12/ 2003.
Issues for consideration
1 issue framed by the court
Whether a writ petition challenging a Section 148 income tax notice can be entertained when a remedy is available under the Income Tax Act itself.
Parties & counsel
- petitioner
Ramvati
- respondent
Union of India
Coram
Mohammad Rafiq
Case details
As recorded by the court registry
- Court
- Rajasthan HC
- Decided on
- · April
- Registered
- Case no.
- CW/4528/1995
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