Nand Kishore Saini v. Deputy Commissioner Of Income Tax, Circle-2, Kota,Rajasthan.rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1233/2022 Nand Kishore Saini S/o Shri Surajmal Saini, Aged About 33Years, Sole Proprietor Of M/s Jai Sawariya Enterprises Nanta PipliChoraha Nanta, Kota ----Petitioner Versus 1. The Income Tax Officer, National Faceless AssessmentCentre Income Tax Department Ministry Of Finance RoomNumber 401 2Nd Floor Near Jawaharlal Nehru StadiumDelhi Centre Income Tax Department Ministry Of Finance RoomNumber 401 2Nd Floor Near Jawaharlal Nehru StadiumDelhi 2. Deputy Commissioner Of Income Tax, Circle-2, Kota,Rajasthan.Rajasthan. ----Respondents For Petitioner(s) : Mr. Prateek Kedawat through V.C.For Respondent(s): HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BIRENDRA KUMAR 27/01/2022 Order Heard. This petition has been filed against the assessment orderwhich has been passed by Assessing Authority on several groundsincluding the grounds that the assessment has not been carriedout strictly in accordance with the provisions prescribed in Section144B (7) and Section 144B (9) of the Income Tax Act, 1961. Hewould also submit that the issue of the legality and validity of suchan assessment could be examined by the writ Court itself on thebasis of the provisions contained in the Act. In support of his submission learned counsel for the petitioner relies upon orderspassed by other High Courts. Without commenting upon the merits of the case, as there isefficaious remedy of filing a statutory appeal before the Authorityand that the jurisdiction of the Authority who has passedimpugned order is not under challenge nor it is a case where theallegation of mala fide has been levelled, we are not inclined tointerfere with the order. With the liberty to take remedy availableunder the law, writ petition is dismissed. (BIRENDRA KUMAR),J(MANINDRA MOHAN SHRIVASTAVA),J ashu /18