2025 (1) TMI 40

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....25 (1) TMI 40 - JAMMU AND KASHMIR AND LADAKH HIGH COURT - TMI<br>JAMMU AND KASHMIR AND LADAKH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 23-12-2024<br>WP(C) No. 1554/2023 - -<br>Income Tax<br>HON'BLE MR. JUSTICE SANJEEV KUMAR, AND HON'BLE MR. JUSTICE PUNEET GUPTA, JUDGE For the Petitioner(s) Through :- None. For the Respondent(s) Through :- Mr. Suraj Singh Wazir, Advocate ....

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.... by this Court in order dated 18.12.2024, as per records, have been issued to the legal heir of Lt. Sneh Gupta namely, Sahil Mahajan. 03. In view of the aforesaid position emerging from the official records, it cannot be said by the petitioner Sh. Sahil Mahajan that the order impugned in the writ petition is passed by the Assessing Authority in violation of the principles of natural justice. Th....

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....in a petition under Article 226 of the Constitution of India and this Court may, in its discretion, entertain a petition directly against an order of the assessment, provided it is demonstrated that the impugned order of Assessment is passed by an incompetent authority or that the same suffers from violation of the principles of natural justice. The writ petition can also be entertained, in case t....

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....tural justice. Needless to say that no provision of Income Tax Act is under challenge in this petition. 07. For all these reasons, we are not inclined to entertain this petition and instead relegate the petitioner to the remedy of appeal before the Appellate Authority, in case, he wishes to challenge the impugned order of assessment. 08. The petition is, therefore, dismissed with liberty to ....