M/S POWER POINT V. THE UNION OF INDIA

WP/20881/2021

AI Insights

The case involves M/s Power Point, a partnership firm, which filed a writ petition against various officials of the Income Tax Department under Articles 226 and 227 of the Constitution of India. The petition sought to challenge the assessment order under Section 144 of the Income Tax Act, 1961, for the assessment year 2019-2020, along with the subsequent demand notice under Section 156. The petitioner, represented by Sri. Rajeev Channappa Nulvi, had already filed an appeal with the CIT (A), Bengaluru \\u2013 11, which was pending. The respondents, represented by Sri. K.V. Aravind, did not oppose the expeditious handling of the appeal but emphasized the need for a reasonable opportunity for the appellate authority to manage the case load.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 722132 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 06-01-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND
• Assessee Lawyers: RAJEEV NULVI
• Keywords: Appeal; Assessment Order; Income Tax; Outstanding Demand; Writ of Certiorari
• Section: 144; 156

Judgement Text

"IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF JANUARY 2023 BEFORE THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD WRIT PETITION NO.20881/2021 (T IT) BETWEEN : M/S POWER POINT A PARTNERSHIP FIRM HAVING ITS OFFICE AT NO.5 CURLY STREET RICHMOND TOWN BANGALORE-560025 REPRESENTED BY ITS PARTNER MR MOHAMMED YOUSUFF ... PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE) AND : 1 . THE UNION OF INDIA REPRESENTED BY ITS JOINT SECRETARY MINISTRY OF FINANCE AND DEPARTMENT OF REVENUE (INCOME TAX DEPARTMENT) ROOM NO.46 NORTH BLOCK NEW DELHI-110001. 2 . THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE-560001. 2 3 . THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL RANGE CENTRAL REVENUE BUILDING QUEENS ROAD, BANGALORE-560001. 4 . DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2) CENTRAL REVENUE BUILDING QUEEN‘S ROAD BANGALORE-560001. 5 . ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1) (1) BMTC BUILDING, 80FT ROAD KORAMANGALA, BANGALORE-560095. 6 . NATIONAL FACELESS APPEAL CENTRE MAYUR BHAWAN CONNAUGHT LANE BARAKHAMBA NEW DELHI-110001. ... RESPONDENTS (BY SRI. K.V.ARAVIND, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT GRANTING ABSOLUTE STAY ON THE RECOVERY OF THE OUTSTANDING DEMAND RAISED IN CONSEQUENCE OF ASSESSMENT ORDER U/S 144 OF THE INCOME TAX ACT, 1961 FOR THE A.Y. 2019-20 ALONG WITH COMPUTATION SHEET AND NOTICE OF DEMAND U/S 156 OF THE INCOME TAX ACT, 1961 DTD. 20.09.2021 i.e., ANNX-B, B-1 AND B-2, RESPECTIVELY. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: 3 O R D E R This petition is filed for quashing of the assessment order under Section 144 of the Income Tax Act, 1961 (for short, ‘the Act, 1961’) for the assessment year 2019-2020 along with the computation sheet and notice of demand under Section 156 of the Act, 1961 dated 20/09/2021 [Annexure - B, B-1 & B-2]. Sri. Rajeev Channappa Nulvi, the learned counsel for the petitioner, submits that the petitioner would not continue his grievance with the impugned assessment order or the consequential actions in the present writ petition because the petitioner has availed appellate remedy and such appeal is pending before CIT (A), Bengaluru – 11, and this petition could be disposed of with directions for expeditious disposal of the appeal. Sri. K.V.Aravind, the learned Standing counsel for the respondents, submits that because the impugned assessment orders are a consequence of either survey or surge, this Court could consider calling upon the 4 appellate authority to decide the pending appeal expeditiously but with a reasonable opportunity lest the appellate authority is crowded. In the light of these submissions, the petition stands disposed of calling upon the appellate authority viz., CIT (A), Bengaluru – 11 to dispose of the petitioner’s appeal expeditiously but within an outer limit of five [5] months from the date of receipt of a certified copy of this order. Sd/- JUDGE RB "