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of <h1>Rajasthan HC dismisses petition against Income Tax order; emphasizes alternative legal remedies available to petitioner.</h1> <h3>Bhag Chand Jangid Versus Principal Chief Commissioner of Income Tax Rajasthan, Jaipur., Income Tax Department, Ward 7 (2) Jaipur. And National Faceless Assessment Centre, New Delhi</h3> The HC of Rajasthan dismissed the writ petition challenging an order under Section 148A(d) of the Income Tax Act. The court noted that the petitioner ... Validity of reopening of assessment - petitioner did not take any remedy to challenge the order under Section 148A(d) way-back on 26.03.2022 - HELD THAT:- As we find that the order u/s 148A(d) of the Income Tax Act was passed way-back on 26.03.2022. The petitioner did not choose to challenge this order. Finally assessment order has also been passed on 09.03.2023. This petition has been filed on 31.03.2023. In the aforesaid circumstances, when the petitioner did not take any remedy to challenge the order u/s 148A(d) when it was passed on 26.03.2022, we are not inclined to exercise our discretion under Article 226 of the Constitution of India to interfere with the order as the petitioner has an alternative and efficacious statutory remedy. All the issues are left open for being considered in the appeal that may be filed by the petitioner. The High Court of Rajasthan dismissed a writ petition challenging an order under Section 148A(d) of the Income Tax Act, stating that the petitioner did not challenge the order when it was passed earlier. The court emphasized the availability of an alternative statutory remedy and dismissed the petition with liberty to pursue other legal options.
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