MOHAMMAD ALI THYALE PURAYIL V. PR. COMMISSIONER OF INCOME TAX 5

WP/35871/2017

AI Insights

Mohammad Ali Thyale Purayil filed two writ petitions under Articles 226 and 227 of the Constitution of India against the Principal Commissioner of Income Tax 5 and the Income Tax Officer, challenging the Assessment Order and Penalty Order issued for the assessment year 2010-11. Instead of appealing through the regular appellate mechanism, the petitioner opted for a revision petition under section 264 of the Income Tax Act, which was not the appropriate remedy as per the court's findings. The court emphasized the availability of a regular appellate remedy and directed the petitioner to pursue that route.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755209 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 09-01-2018
• Assessment Year: misc
• Laws Referred To: Constitution of India, Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI; JEEVAN NEERALGI
• Assessee Lawyers: VANAJA
• Keywords: Assessment Order; Income Tax; Maintainability; Penalty order; Revision petition; Writ petition
• Section: 144; 271(1)(c); 246; 264; 226; 227

Judgement Text

" 1/4 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JANUARY, 2018 BEFORE THE HON’BLE Dr.JUSTICE VINEET KOTHARI W.P.No.35871/2017 C/W W.P.No.33151/2017 (T-IT) In W.P.No.35871/2017 BETWEEN MOHAMMAD ALI THYALE PURAYIL WORKING AT INFORMATION TECHNOLOGY DEPARTMENT H.H. RULER’S COURT POST BOX No.12848, DUBAI, U.A. ALSO AT HOTEL REGENCY #87/88, 5TH MAIN ROAD 1ST CROSS, GANDHINAGAR BANGALORE-560 009. ...PETITIONER (BY SMT VANAJA M.R. ADVOCATE) AND 1. Pr. COMMISSIONER OF INCOME TAX 5 ROOM No.538, 5TH FLOOR 80FT ROAD, KORAMANGALA BENGALURU-560 095. 2. INCOME TAX OFFICER WARD – (3) NOW 5 (2) UNITY BUILDING BENGALURU-560 002. ...RESPONDENTS (BY SRI E.I. SANMATHI, ADVOCATE) Date of order 09-01-2018 W.P.No.35871/2017 Mohammad Ali Thyale Purayil Vs. Pr. Commissioner of Income Tax 5 & another 2/4 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-1 TO CANCEL THE PENALTY ORDER PASSED BY R-2 FOR THE ASSESSMENT YEAR 2010-11 BY ALLOWING THE PETITION FILED U/S 264 OF THE ACT DATED 11-9-2014 AT ANNEX-C & ETC., In W.P.No.33151/2017 BETWEEN MOHAMMAD ALI THYALE PURAYIL WORKING AT INFORMATION TECHNOLOGY DEPARTMENT H.H. RULER’S COURT POST BOX No.12848, DUBAI, U.A. ALSO AT HOTEL REGENCY #87/88, 5TH MAIN ROAD 1ST CROSS, GANDHINAGAR BANGALORE-560 009. ...PETITIONER (BY SMT VANAJA, ADVOCATE) AND 1. Pr. COMMISSIONER OF INCOME TAX 5 ROOM No.538, 5TH FLOOR 80FT ROAD, KORAMANGALA BENGALURU-560 095. 2. INCOME TAX OFFICER WARD – 3(4) QUEENS ROAD BENGALURU-560 001. ...RESPONDENTS (BY SRI E.I. SANMATHI, ADVOCATE FOR SRI JEEVAN J. NEERALGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE Date of order 09-01-2018 W.P.No.35871/2017 Mohammad Ali Thyale Purayil Vs. Pr. Commissioner of Income Tax 5 & another 3/4 ORDER OF THE R-1 DTD 31-3-2016 PASSED UNDER SECTION 264 OF THE ACT FOR THE ASSESSMENT YEAR 2010-11 VIDE ANNEX-C & ETC., THESE PETITIONS COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Mrs. Vanaja M.R. Adv. for Petitioner. Mr. E.I. Sanmathi, Adv. for Respondents in W.P.No.35871/2017 Mr. E.I. Sanmathi, Adv. for Mr. Jeevan J. Neeralgi, Adv. for Respondents in W.P.No.33151/2017 Against the impugned Assessment Order passed by the Assessing Authority-Income Tax Officer, Ward-3(4), Bengaluru, in the case of the present petitioner-assessee- Mohammad Ali Thyale Purayil u/s. 144 of the Income Tax Act, 1961 on 28.03.2013 vide Annexure-A and Penalty Order u/s.271(1)(c) of the Act on 26.09.2013 vide Annexure-B, the petitioner-assessee instead of availing the regular remedy, by way of appeal before the Commissioner of Income Tax (Appeals), filed a Revision Petition before the Commissioner of Income Tax-II, Bengaluru, u/s.264 of the Act. 2. In view of the fact that a regular remedy was available to the petitioner-assessee against the impugned Date of order 09-01-2018 W.P.No.35871/2017 Mohammad Ali Thyale Purayil Vs. Pr. Commissioner of Income Tax 5 & another 4/4 Assessment Order, the present writ petitions are found to be not maintainable. 3. The petitioner-assessee is, therefore, directed even now to avail the regular remedy, by way of an appeal, against the said order u/s. 246 of the Act. If such an appeal is filed within 30 days from today, then without raising any objection as to bar of limitation, the same may be entertained, subject to the assessee fulfilling the other conditions as per law. With these observations, the writ petitions are disposed of. No costs. Sd/- JUDGE TL "