Imamuddin v. Income Tax Officer, Ward Karauli

HIGH COURT OF JUDICATURE FOR RAJASTHAN D.B. Civil Writ Petition No.9986/2022 Imamuddin S/o Majruddin, R/o 66 Chamar Khidkiya, Karauli322241, Rajasthan Presently Address At 66 Chamar Khi, H.N.57, JMC, Karoli House, Eidgarh Kacchi Basti, Gali No. 1, VanVihar Colony, Jaipur, Rajasthan. ----Petitioner Versus Income Tax Officer, Ward Karauli, Having Its Address At 62-65,Adarash Nagar, Near Masalpur Chungi Naka, Hindaun Road,Karauli. ----Respondent For Petitioner(s) : Mr. Ramanuj Sharma, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 19/07/2022 Heard. Though number of grounds are being urged before us bychallenging the order of assessment, including a ground thatnotice under Section 148 of the Income Tax Act, 1961 (hereinafterreferred to as “the Act of 1961”) issued on 31.03.2021 itself wasagainst the provisions of law, we are not inclined to exercise ourdiscretionary jurisdiction under Article 226 of the Constitution ofIndia in favour of the petitioner for the reason that even thoughnotice under Section 148 of the Act of 1961 was issued on31.03.2021, the petitioner did not choose to challenge the sameand remained content with the same. Thereafter, whenassessment order under Section 147 read with Section 144 of the Act of 1961 was passed on 21.03.2022, he did not even prefer anappeal and allowed the limitation for filing appeal to expire andthen he has woken up from deep slumber to file writ petitionbefore this Court. Considering that there is a provision for condonation of delayin filing appeal, we leave the petitioner to seek remedy availableto him under the law by moving appropriate application forcondonation of delay in filing appeal before the Appellate Authorityinstead of invoking our discretionary jurisdiction under Article 226of the Constitution of India. With the aforesaid liberty, the writ petition is dismissed. (SHUBHA MEHTA),J(MANINDRA MOHAN SHRIVASTAVA),J Karan/12