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2023 (11) TMI 1225 - RAJASTHAN HIGH COURTValidity of order passed u/s 148A (d) - scope of alternate remedy - HELD THAT:- As we are informed today that infact in the present case the assessment order was passed prior to filing of the writ petition and this fact has not been disclosed by the petitioner while filing the writ petition, may be that assessment order was passed only a day before filing of the petition. It appears that the petitioner has not duly instructed the counsel on several subsequent dates when this case was listed for hearing i.e. on 27.09.2023, 20.10.2023 & 17.11.2023. Also in the present case the order u/s 148A (d) was passed way-back on 25.07.2022 but it was not challenged by the petitioner but he participated in the assessment proceedings and just a day before passing of the assessment order, the petitioner filed the writ petition. This Court in almost similar circumstances refused to entertain the writ petition taking into consideration that there exists an alternative remedy, in the case of Bhag Chand Jangid Versus Principal Chief Commissioner of Income Tax Rajasthan & Others [2023 (4) TMI 1299 - RAJASTHAN HIGH COURT] - Therefore, in these circumstances, we are not inclined to entertain this petition and leave the petitioner to raise all the grounds which have been raised in the petition by way of an appeal as remedy is available to the petitioner under the law.
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