ASHOK SUGANCHAND DHARIWAL V. INCOME TAX DEPARTMENT,

WP/26364/2024

AI Insights

The case involves a writ petition filed by Ashok Suganchand Dhariwal against the Income Tax Department, challenging an order and a demand notice issued for the Assessment Year 2012-13 under sections 144 r.w.s 153A and 156 of the Income Tax Act. The petitioner sought to quash the impugned order and notice, claiming they were legally and factually incorrect. However, during the proceedings, the petitioner's counsel informed the court that an appeal against the impugned order and notice was already pending before the Appellate Authority. Consequently, the court decided to direct the Appellate Authority to resolve the appeal expeditiously, rather than addressing the substantive issues raised in the writ petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 756450 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 30-09-2024
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Section 144 r.w.s 153A of the Act, Section 156 of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: BALRAM RAO
• Keywords: Assessment Year 2012-13; Certiorari; Certiorari; Income Tax; Mandamus; Prohibition; Writ petition
• Section: 144; 153A; 156

Judgement Text

" - 1 - NC: 2024:KHC:40780 WP No. 26364 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.26364 OF 2024 (T-IT) BETWEEN: ASHOK SUGANCHAND DHARIWAL, S/O. SUGANCHAND, AGED ABOUT 72 YEARS, (SENIOR CITIZEN NOT CLAIMED) R/AT NO.201, 2ND FLOOR, SHARVANEE PRIDE, SY.NO.07, MARKET ROAD, GANDHIBAZAR, BENGALURU – 560 004. …PETITIONER (BY SRI. BALRAM R. RAO, ADVOCATE) AND: INCOME TAX DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(2), CENTRAL REVENUE BULDING, QUEENS ROAD, BENGALURU – 560 001. …RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF THE PETITIONER’S CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER SECTION 144 R.W.S 153A OF THE ACT DTD. 30.09.2021 IN DIN AND ORDER NO.ITBA/AST/M/153A/2021-22/1036086786(1) (ANNX-E) AS WELL AS DEMAND NOTICE DTD. 30.09.2021 ISSUED UNDER SECTION 156 OF THE ACT IN DIN AND NOTICE NO.ITBA/AST/M/153A/2021- 22/1036086786(1) (ANNX-E1) PASSED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 AND ETC. Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:40780 WP No. 26364 of 2024 THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “i) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner’s case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 144 r.w.s 153A of the act dated 30.09.2021 in DIN & Order No.ITBA/AST/M/153A/2021-22/1036086786(1) (ANNEXURE-E) as well as demand notice dated 30.09.2021 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/M/153A/2021-22/1036086786(1) (ANNEXURE-E1) passed by the Respondent for the Assessment Year 2012-13, and ii) A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under section 144 r.w.s 153A of the Act dated 30.09.2021 in DIN & Order No. ITBA/AST/M/153A/2021-22/1036086786(1) (ANNEXURE- E) as well as demand notice dated 30.09.2021 issued under section 156 of the Act in DIN & Notice No. - 3 - NC: 2024:KHC:40780 WP No. 26364 of 2024 ITBA/AST/M/153A/2021-22/1036086786(1) (ANNEXURE- E1) passed by the Respondent for the Assessment Year 2012-13 and iii) A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent impugned order passed under section 144 r.w.s. 153A of the Act dated 30.09.2021 in DIN & Order No.ITBA/AST/M/153A/2021-22/1036086786(1) (ANNEXURE-E) as well as demand notice dated 30.09.2021 issued under section 156 of the Act in DIN & Notice No.ITBA/AST/M/153A/2021-22/1036086786(1) (ANNEXURE-E1) passed by the Respondent for the Assessment Year 2012-13 and iv) Grant the interim relief in terms of prayer (iii) above and v) Issue such other order, writ or direction as this Hon’ble Court deems fit; and vi) Direct the Respondents to pay the costs of this Writ Petition.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record - 4 - NC: 2024:KHC:40780 WP No. 26364 of 2024 3. After arguing the matter for sometime, learned counsel for the petitioner submits that aggrieved by the impugned order at Annexure – E and the impugned notice at Annexure – E1, petitioner has filed an appeal, which is pending before the Appellate Authority and the present petition may be disposed of by directing the Appellate Authority to dispose of the appeal by considering all legal and factual contentions raised by the petitioner within a stipulated time frame. 4. The said submission is placed on record. 5. In view of the aforesaid submissions, petition stands disposed of directing the Appellate Authority to consider and pass appropriate orders on the appeal filed by the petitioner after considering all legal and factual contentions urged by the petitioner within a period of three months from the date of receipt of a copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 1 Sl No.: 57 "