Kamal Khandelwal (Ay 2018-19) v. Director General Of Income Tax (Investigation), 2[Nd] Floor,Ncr Building, Statue Circle, Jaipur, Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10651/2025 Kamal Khandelwal (Ay 2018-19) S/o Shri Amba PrasadKhandelwal, Aged About 45 Years, R/o D-86, Pawan Path,Opposite Gurudwara, Vaishali Nagar, Jaipur, Rajasthan - 302021. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Office Of DeputyCommissioner Of Income Tax, Central Circle 4, Room No.416, 4th Floor, Jeevan Nidhi 2, Lic Building, AmbedkarCircle, Jaipur, Rajasthan - 302005.Commissioner Of Income Tax, Central Circle 4, Room No.416, 4th Floor, Jeevan Nidhi 2, Lic Building, AmbedkarCircle, Jaipur, Rajasthan - 302005. 2. Director General Of Income Tax (Investigation), 2[nd] Floor,NCR Building, Statue Circle, Jaipur, Rajasthan - 302005.NCR Building, Statue Circle, Jaipur, Rajasthan - 302005. ----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 22/08/2025 Order 1.The challenge is to the proceedings initiated against thepetitioner based on information received during searchproceedings under Section 132 of the Income Tax Act, 1961(hereinafter referred to as the ‘Act of 1961’). Notice was issued tothe petitioner under Section 148 of the Act of 1961 on 20.03.2024for AY 2018-2019. Thereafter, assessment order has been passedon 14.02.2025. Without availing the statutory remedy availableunder the Act of 1961, the present petition has been filed assailingthe order dated 14.02.2025 along with the notice issued to petitioner under Section 271AAC(1), 271D and 271E of the Act of1961. 2.We are of the opinion that the statutory remedy as availableunder the Act of 1961 cannot be bypassed and while hearingpetition under Article 226 of the Constitution of India we have alimited scope of jurisdiction to entertain the cases relating toorders passed under Section 148 of the Act of 1961. At this stage,we are not required to enter into the factual aspects. We do notfind that any question of law is required to be examined by us orany jurisdictional issue in the present case leaving it open to takeup all grounds as available to him before the Appellate Authority.We are not inclined to entertain the present petition. 3.Accordingly, the present civil writ petition is dismissed. 4.Stay application also stands disposed. 5.All pending application(s), if any, stand disposed of. (SANJEET PUROHIT),J(SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/11