Rakesh Kumar Bhalotia v. Income Tax Officer, National Faceless Assessment Center,Rom

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7123/2022 Rakesh Kumar Bhalotia S/o Brijlal Bhalotia, Aged About 52Years, R/o L-134, Ashiana Angan, Bhiwadi, Dist Alwar, Rajasthan. ----Petitioner Versus 1. Income Tax Officer, National Faceless Assessment Center,Rom No. 401, 2Nd Floor, E-Ramp, Jawaharlal NehruStadium, Delhi- 110003. 2. Assistant Commissioner Of Income Tax, Circle-1, Alwar, CR Building, Moti Doongri Road, Alwar, Rajasthan, 301001. ----Respondents For Petitioner(s) : Mr. Prakul Khurana Advocate.For Respondent(s): Ms. Parinitoo Jain Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment / Order 14/07/2022 Ms. Parinitoo Jain, Advocate enter appearance on behalf ofrespondents-Revenue on advance copy. Heard. Though number of grounds have been urged by the writ-petitioner, we are not satisfied that any of the ground is a totalabsence of jurisdiction or violation of principles of natural justiceor is there any allegation that the order is actuated by mala-fide.Therefore, in view of the law laid down by the Hon’ble SupremeCourt in the case of Whirlpool Corporation Versus Registrarof Trade Marks, Mumbai, 1998 (8) Supreme Court Cases 1,we are not inclined to entertain the writ petition. The writ petition is, therefore, dismissed with liberty to file astatutory appeal available to the writ-petitioner. (SHUBHA MEHTA),J(MANINDRA MOHAN SHRIVASTAVA),J Sanjay Kumawat-4