Babu Lal Jain (Huf) v. Central Board Of Direct Taxes, North Block, Secretariat,Building, New Delhi

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19759/2022 Babu Lal Jain (Huf), R/o 46, Vasundhara Colony Tonk Road,Jaipur, 302018 Rajasthan, India Through Karta Babu Lal Jain S/oShri Gulab Chand Jain Aged 74 Years R/o 46, Vasundhra ColonyTonk Road, Jaipur, 302018, Rajasthan. ----Petitioner Versus 1. Income Tax Officer, Ward 7 (2), Sidhnath Bhawan, Jaipur,Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, BehindNew Vidhan Sabha, Janpath, Jaipur, Rajasthan, 302015.Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, BehindNew Vidhan Sabha, Janpath, Jaipur, Rajasthan, 302015. 2. Central Board Of Direct Taxes, North Block, Secretariat,Building, New Delhi, 110001.Building, New Delhi, 110001. ----Respondents For Petitioner(s) : Mr. Mahendra Gargieya withMr. Devang GargieyaMr. Devang GargieyaFor Respondent(s): Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 13/12/2024 1.Heard. 2.A prayer for amendment has been made in the petitionseeking to challenge the order passed in assessment during thependency of the petition. 2.1. It is however, not disputed that at the same time, thepetitioner, has also filed a statutory appeal available to him underthe law. 2.2. Since all the grounds which have been raised in the writpetition can be looked into by the Appellate Authority in theappeal in exercise of its power, we are not inclined to proceedfurther in the matter. We leave it open to the petitioner to raise all the grounds available to him under the law to assail the order ofassessment including those grounds which are raised in thispetition. 3.The writ petition is accordingly, dismissed. (UMA SHANKER VYAS),J(MANINDRA MOHAN SHRIVASTAVA),CJ N.Gandhi/Gaurav/8