Bhuri Devi v. Income Tax Officer, Ito Wd 7(2), Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19285/2023 Bhuri Devi, W/o. Shri Narayan Lal, Aged About 55 Years, R/o.Village Gopal Nagar, Tehsil-Phagi, Jaipur, Rajasthan ----Petitioner Versus Income Tax Officer, Ito Wd 7(2), Jaipur Having Its Address AtNew Central Revenue Building, Bhagwan Dass Road, Jaipur,Rajasthan - 302001. ----Respondent For Petitioner(s) : Mr. Amit Malani Advocate. For Respondent(s): Mr. Sandeep Pathak Advocate with Ms. Jaya P. Pathak Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTAOrder 09/01/2024 1.Though number of issues are raised in this petition, we findthat the order under Section 148A(d) of the Income Tax Act waspassed way-back on 22.07.2022. The petitioner did not choose tochallenge this order. Finally assessment order has also been passedon 25.05.2023. This petition has been filed thereafter. 2.In the aforesaid circumstances, when the petitioner did nottake any remedy to challenge the order under Section 148A(d) ofthe Income Tax Act when it was passed on 22.07.2022, we are notinclined to exercise our discretion under Article 226 of theConstitution of India to interfere with the order as the petitioner hasan alternative and efficacious statutory remedy. All the issues areleft open for being considered in the appeal that may be filed by thepetitioner. 3.Accordingly, the writ petition is dismissed with liberty to takeremedy available under the law. (SHUBHA MEHTA),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ SANJAY KUMAWAT-185