Allahabad High Court
WTAX/1329/2025 of SHRI RAJENDRA KUMAR GUPTA Vs U.O.I. THRU. SECY. MINISTRY OF FINANCE NEW DELHI AND 3 OTHERS on 5 December 2025
JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1329 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE AMITABH KUMAR RAI, J. 1. Heard the learned counsel for the petitioner and Shri Kushagra Dixit, who appears on behalf of the Opposite party nos.2 to 4 and Shri Paavan Awasthi, who
HIGH COURT OF JUDICATURE AT ALLAHABAD
LUCKNOW
WRIT TAX No. - 1329 of 2025
Court No. - 2
HON'BLE MRS. SANGEETA CHANDRA, J.
HON'BLE AMITABH KUMAR RAI, J.
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1. Heard the learned counsel for the petitioner and Shri Kushagra Dixit, who appears on behalf of the Opposite party nos.2 to 4 and Shri Paavan Awasthi, who appears on behalf of the Opposite party no.1, Union of India.
2. This petition has been filed by the petitioner for the following prayers:- "I. issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex-parte demand order dated 19.03.2025 issued by the Assessment Unit Of Income Tax Department i.e., the respondent no. 2, under section 144/147 of the Income Tax Act, 1961 (Annexure Nos.17 To the writ petition, respectively), and also challenging the Impugned Penalty Order u/s 274 dated 27.08.2025 of the Income Tax Act. 1961 passed by the Respondent No. 4 (PRAFUL VERMA) (Income Tax Officer, Gonda). (Annexure No.18 to this writ petition).
II. issue a writ or direction or pass an order in the nature of Mandamus directing the respondents not to take any coercive action against the petitioner pursuant to the impugned notice and demand order; Versus Counsel for Petitioner(s) : Devanand Pandey Counsel for Respondent(s) : A.S.G.I., Kushagra Dikshit Shri Rajendra Kumar Gupta .....Petitioner(s) U.O.I. Thru. Secy. Ministry Of Finance New Delhi And 3 Others .....Respondent(s)
III. issue any other suitable writ or direction or pass an order as this Hon'ble Court may deem fit or proper in the facts and circumstances of the case; and
IV. Award costs of the writ petition to the petitioner."
3. This matter has been taken up in the Backlog left over matters. A notice has been pasted on the Notice Board of this Court Room saying that left over Backlog matters shall be taken up and order passed on merits in the first round itself but the counsel for the petitioner prays for an adjournment saying that the counsel who had to appear in the matter has to come from Allahabad and he has not come today.
4. Shri Neerav Chitravanshi has objected to an adjournment being granted. He says that when this matter was taken up in the first round, he has objected to the adjournment on the ground that the writ petition itself is not maintainable as the petitioner has admittedly filed an Appeal which is pending before the Appellate Authority and no disclosure of such fact in the writ petition has been made. The petitioner has challenged the Demand Order issued under Section 144/147 of the Income Tax Act and the Penalty Order under Section 274 dated 27.08.2025 straightway in writ petition where statutory remedy has already been availed off by the petitioner.
5. Shri Neerav Chitravanshi has placed before this Court a copy of Form-35 which has the details of the petitioner in which the Appeal was filed.
6. The copy of the Form-35 is kept on record.
7. The writ petition is dismissed with liberty to the petitioner to pursue his Appeal. December 5, 2025 N.PAL WTAX No. 1329 of 2025 2 (Amitabh Kumar Rai,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- NARESH PAL High Court of Judicature at Allahabad, Lucknow Bench