A Division Bench held that statutory remedies under the Income Tax Act, 1961 cannot be bypassed while hearing a writ petition under Article 226 regarding an assessment order, and dismissed the petition.
Civil Writ Petition dismissed; Stay application disposed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[2025:RJ-JP:33219-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No. 10588/2025
Kamal Khandelwal (Ay 2017-18) S/o Shri Amba Prasad Khandelwal, Aged About 45 Years, R/o D-86, Pawan Path, Opposite Gurudwara, Vaishali Nagar, Jaipur, Rajasthan -302021.
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Vedant Agarwal, Adv. For Respondent(s) : Mr. Siddharth Bapna, Adv. Mr. Rahul Kumar, Adv. Mr. Meyhul Mittal, Adv.
HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT
Order
22/08/2025
(2 of 2)
[2025:RJ-JP:33219-DB]
[CW-10588/2025]
petitioner under Section 271AAC(1), 271D and 271E of the Act of 1961.
(SANJEET PUROHIT),J
(SANJEEV PRAKASH SHARMA),J
HEENA/MAHIMA/198
1 issue framed by the court
Whether the High Court can entertain a writ petition challenging assessment proceedings initiated under Section 148 of the Income Tax Act, 1961 without the exhaustion of statutory remedies.
3 provisions across 2 enactments
Kamal Khandelwal
Deputy Commissioner Of Income Tax
Director General Of Income Tax (Investigation)
Sanjeet Purohit
Sanjeev Prakash Sharma
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
