Kriplani Madan Kanthan V. Union of India, Ministry of Finance and Commissioner of Income Tax (Appeals) and Income Tax Department, Office of the Income Tax Officer, Ward No.1 (2) (3)

WP/31181/2024

AI Insights

The case involves Sri. Kriplani Madan Kanthan, the petitioner, who challenged an assessment order and a subsequent order by the Commissioner of Income Tax (Appeals) for the Assessment Year 2017-18. The petitioner contested the inclusion of a credit in a bank account as income, which he claimed did not belong to him. The bank confirmed this in a communication presented as Annexure-F. The rectification application under Section 154 of the Income Tax Act, 1961, filed by the petitioner was still pending when this writ petition was filed. The court decided to direct the Commissioner to expedite the consideration of the rectification application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 693586 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 10-01-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: SWATI PANDURANGA; DILIP M; Y V RAVIRAJ
• Assessee Lawyers: B A BELLIAPPA
• Keywords: Assessment Order; Bank Account; Income Tax; Rectification Application; Writ petition
• Section: 143(3); 250; 154; 226

Judgement Text

" - 1 - NC: 2025:KHC:934 WP No. 31181 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 31181 OF 2024 (T-IT) BETWEEN: SRI. KRIPLANI MADAN KANTHAN S/O LATE D. MADAN KANTHAN, AGED ABOUT 50 YEARS, R/O NO. 2093, 16TH 'B' MAIN, HAL 2ND STAGE, INDIRANAGAR, BANGALORE-560 008 …PETITIONER (BY SRI. B.A. BELLIAPPA, ADVOCATE) AND: 1. UNION OF INDIA, MINISTRY OF FINANCE, NEW DELHI-110 001, REP. BY ITS SECRETARY. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NEW DELHI-110 002 3. INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, WARD NO.1 (2) (3), BENGALURU-560 001, REPRESENTED BY ITS ASSESSING OFFICER. …RESPONDENTS (BY SRI. SWATI PANDURANGA, ADVOCATE FOR R1; SRI. DILIP M AND SRI. Y.V. RAVIRAJ, ADVOCATES FOR R2 AND R3) Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:934 WP No. 31181 of 2024 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER PASSED BY RESPONDENT NO.3 IN ASSESSMENT ORDER NO. ITBA/AST/S/143 (3) 2019-20/1022638022 (1) DATED 18.12.2019 FOR THE AY 2017-18 AT ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Heard the learned counsel Sri.B.A.Belliappa, for petitioner and learned counsel Sri.Dilip M., for respondent Nos.1 to 3. Perused the writ petition papers. 2. Learned counsel for the petitioner would submit that the petitioner-assessee is before this Court questioning the assessment order dated 18.12.2019 and Commissioner's order at Annexure-E passed under Section 250 of the Income Tax Act, 1961 (for short '1961, Act') for the Assessment Year 2017- 18. 3. Learned counsel for the petitioner would further submit that while passing the assessment order, without there - 3 - NC: 2025:KHC:934 WP No. 31181 of 2024 being any basis, the Assessing Officer has included credit shown in Bank account at HSBC Bank, Mumbai Main Branch Account No.438459148826 as income. According to the learned counsel for the petitioner, the said account would not belong to petitioner and on enquiry also he has received information in terms of Annexure-F from the concerned bank that, the said bank account would not belong to the petitioner. Learned counsel for the petitioner would also submit that the petitioner has filed rectification application under Section 154 of 1961, Act and the said application is also pending for consideration before respondent No.3. 4. On the other hand, learned counsel Sri.Dilip M., for respondents would submit that since the rectification application filed by the petitioner under Section 154 of 1961, Act is pending consideration, the 3rd respondent would take into account the petitioner’s contention and would pass appropriate orders. 5. On hearing the learned counsel for the parties and on perusal of the entire writ petition papers, I am of the view that since the petitioner has already filed rectification - 4 - NC: 2025:KHC:934 WP No. 31181 of 2024 application under Section 154 of 1961, Act which is pending consideration before respondent No.3, it would be appropriate to direct respondent No.3 to consider the said rectification application taking note of the petitioner’s contention with regard to Bank Account and pass appropriate orders which would suffice the purpose for the present. 6. In the light of the above, respondent No.3 is directed to consider and pass appropriate orders on rectification application filed by the petitioner under Section 154 of 1961, Act on hearing the petitioner. The petitioner is directed to appear before respondent No.3 on 17.01.2025 at 11.00 am without fail, and the respondent No.3 is directed to hear and pass orders within 45 days from 17.01.2025. With the above, writ petition stands disposed of. Sd/- (S.G.PANDIT) JUDGE GPG List No.: 1 Sl No.: 47 "