Petitioner challenged an assessment order via a writ petition. The High Court held an appeal under Section 246 A of the Income Tax Act, 1961 was the alternate remedy. The writ petition was dismissed as withdrawn with liberty to appeal.
Writ petition dismissed as withdrawn with liberty to file appeal under Section 246 A of the Income Tax Act, 1961.
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[2024:RJ-JD:5184-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 6840/2023
Mitha Lal Bunkar S/o Roop Lal Bunkar, Aged About 40 Years, R/o Salvi Mohalla, Dhoinda, Rajsamand, Rajasthan 313324.
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Priyansh Arora For Respondent(s) : Mr. K. K. Bissa Ms. Dimple Rajpurohit for Mr. Mukesh Rajpurohit, DySG
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MUNNURI LAXMAN
Order
01/02/2024
1. By way of instant writ petition, the petitioner has challenged the assessment order dated 24.03.2023 passed by the respondent No.4.
2. We are of the view that the petitioner has an alternate remedy of filing an appeal under Section 246 A of the Income Tax Act, 1961 against the impugned assessment order.
[2024:RJ-JD:5184-DB]
[CW-6840/2023]
(2 of 2)
3. At this stage, learned counsel for the petitioner, on instructions, has submitted that he may be allowed to withdraw the instant writ petition with liberty for the petitioner to file appeal before the Appellate Authority under Section 246 A of the Income Tax Act, 1961 while challenging the impugned assessment order.
4. Hence, the instant writ petition is dismissed as withdrawn with liberty as prayed for.
(MUNNURI LAXMAN),J
(VIJAY BISHNOI),J
3-AjaySingh/-
1 issue framed by the court
Whether the writ petition challenging the assessment order is maintainable in light of an available statutory appeal.
1 provisions across 1 enactments
Mitha Lal Bunkar
Union Of India
Vijay Bishnoi
Munnuri Laxman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
