Petitioner challenged an income tax assessment order by writ petition. The court held that since an alternative remedy of appeal exists, the petition should not be entertained, and dismissed it with liberty to file an appeal, waiving limitation concerns if filed within 30 days.
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[2025:RJ-JP:15320-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No. 6997/2023
Kunal Laddha S/o Sh. Om Prakash Laddha, Aged About 40 Years, R/o D-184, Akshat Residency, Bhrigu Marg, Bani Park, Jaipur - 302016 (Raj)
----Petitioner
Versus
----Respondents
| For Petitioner(s) | : Mr. Javed Khan Advocate. |
|---|---|
| For Respondent(s) | : Mr. Siddharth Bapna Advocate |
| Mr. Sarvesh Jain Advocate. |
HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANAND SHARMA
Order
04/04/2025
[2025:RJ-JP:15320-DB]
[CW-6997/2023]
(2 of 2)
order was passed, it is directed that in case the appeal is preferred within the period of 30 days from today, the appeal shall be decided on its own merits without taking any objection with regard to limitation. All the questions raised in this petition shall be open and available to be raised in the appeal by the petitioner.
(ANAND SHARMA),J
(MANINDRA MOHAN SHRIVASTAVA),CJ
Sanjay Kumawat/Daksh-26
1 issue framed by the court
Should the writ petition against an assessment order be entertained despite the availability of an alternative statutory remedy of appeal?
Kunal Laddha
Income Tax Officer, Ward-4(1), Jaipur
Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur
Manindra Mohan Shrivastava
Anand Sharma
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
