Dr. Madhukar G. Angur V. The Commissioner of Income Tax and The Assistant Commissioner of Income Tax Central Circle(2)(4), Bangalore

WP/2950/2023

AI Insights

The case involves Dr. Madhukar G. Angur, the petitioner, who sought to quash an assessment order passed by the Assistant Commissioner of Income Tax, Central Circle(2)(4), Bangalore. The petitioner argued that due to ongoing litigation concerning the management of M/s. Alliance University, he was unable to submit a complete response with all necessary documents, which led to the impugned order. The respondents contended that the petition lacked merit and referred to the existence of an appeal filed by the petitioner. However, the petitioner later decided to withdraw the appeal unconditionally. The court, adopting a justice-oriented approach, decided to set aside the impugned order and remit the matter back for fresh consideration, allowing the petitioner another opportunity to present his case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 683167 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 15-04-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M S SUNDAR; JAYAKUMAR PATIL; SUSHAL TIWARI
• Assessee Lawyers: SHREEHARI KUTSA
• Keywords: Assessment Order; Income Tax; Re-consideration; Writ petition
• Section: 144; 153

Judgement Text

" - 1 - NC: 2024:KHC:15315 WP No. 2950 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF APRIL, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 2950 OF 2023 (T-IT) BETWEEN: DR MADHUKAR G ANGUR S/O LATE GUDDAPPA NAGUR AGED ABOUT 64 YEARS FLAT NO.803 –BLOCK, MANTRI ESPANA NEAR SAKRA WORLD HOSPITAL OUTER RING ROAD, KARIYAMMANA AGRAHARA BELLANDUR BANGALORE-560 103. …PETITIONER (BY SRI. SHREEHARI KUTSA.,ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX HMT BHAWAN GST COMMISSIONERATE BLOCK, 59, HMT BHAVAN, 3TH FLOOR, BALLARI ROAD, DENA BANK COLONY, GANGANAGAR, 59, DENA BANK COLONY, ARMANE NAGAR, BENGALURU – 560 032. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE(2)(4), BANGALORE HMT BHAWAN GST COMMISSIONERATE BLOCK 59, HMT BHAVAN, 3RD FLOOR, BALLARI R OAD, DENA BANK COLONY, GANGANAGAR 59, DENA BANK COLONY, Digitally signed by VANDANA S Location: High Court of Karnataka - 2 - NC: 2024:KHC:15315 WP No. 2950 of 2023 ARMANE NAGAR BENGALURU -560 032. …RESPONDENTS (BY SRI. M.S. SHYAM SUNDAR, SENIOR COUNSEL FOR SMT. VANDANA P.L., FOR IMPLEADING APPLICANT IN I.A. 2/2023. SRI. JAYAKUMAR.S.PATIL., SENIOR COUNSEL FOR SRI. CYRIL PRASAD PAIS FOR IMPLEADING APPLICANT IN I.A.1/2023 SRI. SUSHAL TIWARI., ADVOCATE VIDE ORDER DATED: 27.07.2023.) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSITUTION OF INDIA PRAYING TO-SET ASIDE THE ORDERS DATED 31/12/2021 PASSED BY THE R-2 I.E., LD. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE (2)(4), BANGALORE, U/S 153 R.W.S 144 OF THE INCOME TAX ACT IS AT ANNEXURE-B AND DIRECT THE R-2 TO CONDUCT AN ENQUIRY AFRESH VALIDITY OF THE ORDER PASSED BY THE R-2 WITH RESPECT TO THE ASSESSMENT ORDER PASSED BY THE R-2. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, petitioner seeks quashing of the impugned Assessment Order at Annexure-B dated 31.12.2021 and for other reliefs. 2. Heard learned counsel for the petitioner and learned counsel for respondents and perused the material on record. 3. Learned counsel for the petitioner submits that because of the litigation between the petitioner and the impleading applicant, in relation to the management of M/s. Alliance University, - 3 - NC: 2024:KHC:15315 WP No. 2950 of 2023 the petitioner could not submit full / complete response along with all documents to respondent No.2 who has proceeded to pass the impugned order, aggrieved by which, the petitioner is before this Court by way of the present petition. It is submitted that if one more opportunity is provided, the petitioner would submit a detailed response / reply along with all documents before respondent No.2 who may be directed to re-consider the claim of the petitioner, in accordance with law. 4. Per contra, learned counsel for respondents submits that there is no merit in the petition and same is liable to be dismissed. It is also submitted that petitioner has preferred an appeal and as such, the question of entertaining the present petition before this Court would not arise in the facts and circumstances of the case. 5. By way of reply, learned counsel for the petitioner submits that petitioner would unconditionally withdraw the appeal filed by him before the appellate authority. 6. The submission of the learned counsel for the petitioner is placed on record. - 4 - NC: 2024:KHC:15315 WP No. 2950 of 2023 7. Learned counsel for the impleading applicant submits that in the event this Court were to set-aside the impugned order and remit the matter back the matter to the second respondent for re-consideration afresh, all rival contentions between petitioner and impleading applicant are to be kept open to be decided in the appropriate proceedings. 8. In view of the above facts and circumstances of the case and the specific assertion on part of the petitioner that his inability and omission to submit the detailed / complete / total reply along with all documents to respondent No.2 was due to bonafide reasons, unavoidable circumstances and sufficient cause, without expressing any opinion on the merits / demerits of the rival contentions between the petitioner / respondents / impleading applicant and in order to provide one more opportunity in favour of the petitioner to submit the complete / total / detailed reply along with all documents, I deem it appropriate to adopt justice oriented approach and to set-aside the impugned assessment order at Annexure-B dated 31.12.2021 and remit the matter back to respondent No.2 for re-consideration afresh in accordance with law. - 5 - NC: 2024:KHC:15315 WP No. 2950 of 2023 9. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) Impugned assessment order at Annexure-B and all consequential orders, notices, etc., are hereby set aside. (iii) The matter is remitted back to second respondent for re-consideration afresh, consideration in accordance with law. (iv) All rival contentions between petitioner / respondents / impleading applicants including issues / questions regarding jurisdiction, limitation etc., are kept open and no opinion is expressed on the same. Sd/- JUDGE DHA List No.: 1 Sl No.: 7 "