Wpms/595/2019 Of Ram Pal Singh v. Commissioner Of Income Tax Haridwar

IA No. 6570 of 2019 (Misc. Application with Rejoinder Affidavit) InWPMS No. 595 of 2019Hon’ble Alok Singh, J. Mr. S.K. Posti, Advocate for the petitioner. Mr. Hari Mohan Bhatia, Advocate for respondent nos. 1 & 2. Rejoinder affidavit filed by the petitioner is taken on record. Misc. Application No. 6570 of 2019 made therefor is disposed of accordingly. By means of this present writ petition, petitioner seeks a following reliefs:- “(i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quashed the assessment order dated 26.12.2018 and consequential demand notice dated 26.12.2018 (Annexure no.10). (ii) Issue a suitable writ, order or direction in the nature of Mandamus to respondent no.2 not to assess the income of the petitioner as same derived from the agriculture. (iii) Issue any other writ or direction which this Hon’ble court deem fit and proper in the fact of the present case so that the petitioners may be given benefit of the section 10(1) of the income Tax Act”. Learned counsel for the respondents raised a preliminary objection and submits that since an efficacious alternative remedy is available to the petitioner under Section 246 of the Income Tax Act, 1961, hence, present petition under Section 226 of the Constitution of India is not maintainable. Perusal of the impugned assessment year reveals that the assessee neither has filed his return of income nor has filed any written submission. Keeping in view the above discussions, this Court is of the considered view that the petitioner could not be permitted to abandon or by pass that remedy and invoke the jurisdiction of the High Court under Article 226 of the Constitution of India, when he had an efficacious and adequate remedy open to him by way of appeal before the Commissioner of Income Tax (Appeal). Consequently, the writ petition fails and is hereby dismissed. However, the petitioner is at liberty to seek appropriate remedy available under Section 246 of the Income Tax Act, 1961. No order as to costs. Nahid (Alok Singh, J.) 20.05.2019