Sohan Raj Balar v. The Assistant Commissioner Of Income Tax, Aayakar Bahawan,Paota C Road, Jodhpur

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Civil Writ Petition No. 1021/2021 Sohan Raj Balar, Aged About 64 Years, A-75, Veer DurgadasNagar, Pali- Marwar 306401 (Raj.). ----Petitioner Versus The Assistant Commissioner Of Income Tax, Aayakar Bahawan,Paota C Road, Jodhpur - 342010 (Raj.). ----Respondent For Petitioner(s) : Mr. Mahendra Gargieya Mr. Jaideep Singh For Respondent(s): Mr. KK Bissa HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MR. JUSTICE KULDEEP MATHUR ORDER 16/07/2024 The instant writ petition has been filed by the petitionerquestioning the validity of the assessment order passed on28.12.2017 under Section 143(3) read with Section 153A of theIncome Tax Act, 1961. At the outset, learned counsel for the respondent - IncomeTax Department submitted that the impugned assessment orderdated 28.12.2017 is appealable before the learned Commissionerof Income Tax (Appeals) as per Section 246A of the Income TaxAct, 1961. Learned counsel submitted that all the groundsmentioned in the present writ petition questioning the validity ofthe impugned assessment order dated 28.12.2017, can very wellbe raised before the learned appellate authority of the respondentdepartment and thus apparently, no case for by-passing the alternative remedy of appeal has been made out in the presentmatter. Hon’ble the Supreme Court in Genpact India Private Ltd.Vs. Deputy Commissioner of Income Tax & Ors. reported in(2019) 311 CTR(SC) 737 reiterating the principles laid down inCommissioner of Income Tax & Ors. Vs. Chhabil DassAgarwal reported in (2014)1 SCC 603, and AuthorisedOfficer, State Bank of Travancore & Anr. Vs. Mathew K.C.has upheld the dismissal of writ petition made on account ofavailability of alternative remedy against an assessment order. In view of the above discussion, the writ petition challengingthe assessment order dated 28.12.2017 is not entertained and thesame is, therefore, dismissed on account of availability ofalternative remedy of appeal thus leaving it open for the petitionerto take recourse to the appropriate proceedings in accordancewith law. Stay petition also stands dismissed. (KULDEEP MATHUR),J 89-TarunGoyal/- (SHREE CHANDRASHEKHAR),J