Santosh Kumar Gupta v. Income Tax Officer, Ward Karauli

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 16582/2022 Santosh Kumar Gupta S/o Shri Nathua Lal Gupta, aged about 41years, R/o E-50, Mohan Nagar, Hospital Road, Hindaun City,Karauli 322230 ----Petitioner Versus Income Tax Officer, Ward Karauli having its address at Plot No.62-65, Adarsh Nagar, Near Masalpur Chungi Naka, HindaunRoad, Karauli. ----Respondent For Petitioner : Mr. Siddharth Ranka Advocate with Ms. Apeksha Bapna Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 06/12/2022 Heard. Challenge to order passed by the assessing authorityunder Section 148A(d) of the Income Tax Act, 1961 is mainlybased on wrong appreciation of material on record. Present is not a case where the order has beenchallenged on the ground that the authority which passed theorder had no jurisdiction and was not authorised under the law todecide the matter. It is also not a case where the order has beenchallenged on any ground of procedural impropriety or non-affording of opportunity of hearing. Therefore, in suchcircumstances, irrespective of the petitioner having a case ofappreciation of material on record, we are not inclined to interfere with the order in exercise of our jurisdiction under Article 226 ofthe Constitution of India as the petitioner would have appropriateremedy at further stages of assessment to satisfy the authoritywith reference to the material on record that no further income isliable to be included in respect of the concerned assessment year. With liberty to the petitioner to raise all the grounds asraised in the present writ petition, this writ petition is dismissed. (VINOD KUMAR BHARWANI),J(MANINDRA MOHAN SHRIVASTAVA),J MANOJ NARWANI /13