SMT. SHEELA PATHIKONDA VISHNUKUMAR V. THE PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU - 4

WP/107485/2023

AI Insights

In this case, Smt. Sheela Pathikonda Vishnukumar filed a writ petition against the Principal Commissioner of Income Tax, Bengaluru-4, and other related authorities, seeking to prohibit further recovery actions based on an assessment order and demand notice dated 27-09-2023 for the assessment year 2013-14. The petitioner also sought a writ of mandamus to expedite the disposal of her appeal by the National Faceless Appeal Centre. The respondents contended that the writ petition was not maintainable as the petitioner could seek a stay under the Income Tax Act. The court noted that the petitioner had made a partial payment towards the demanded tax and advised her to file an application for interim measures under the Income Tax Act, which should be considered promptly, with a directive that no coercive actions be taken in the meantime.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 761788 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 15-12-2023
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: H R KAMBIYAVAR; ROOPA ANAVEKAR
• Keywords: Assessment Order; Coercive Steps; Demand notice; Income Tax; Recovery; Writ of Mandamus; Writ of prohibition
• Section: 226; 227

Judgement Text

" - 1 - NC: 2023:KHC-D:14734 WP No. 107485 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 15TH DAY OF DECEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 107485 OF 2023 (T-IT) BETWEEN: SMT. SHEELA PATHIKONDA VISHNUKUMAR, C/O. M/S. LAKSHMI PICTURE PALACE, HAMPI ROAD, HOSPET, BELLARY 583201. …PETITIONER (BY SRI H. R. KAMBIYAVAR AND SMT. ROOPA ANAVEKAR, ADVOCATES) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-4, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560095. 2. THE NATIONAL FACELESS ASSESSMENT UNIT, INCOME TAX DEPARTMENT ROOM NO. 245A, NORTH BLOCK, NEW DELHI 110001. 3. THE NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, NORTH BLOCK, NEW DELHI-110001, REP. BY THE JOINT COMMISSIONER (APPEALS) THE COMMISSIONER OF INCOME TAX (APPEALS). …RESPONDENTS (BY SRI Y. V. RAVIRAJ, ADVOCATE FOR RESPONDENTS NO. 1 TO 3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF PROHIBITION, NOT TO PROCEED FURTHER STEPS OR MEASURES OR ANY SUCH KIND OF INITIATIVES PERTAINING TO RECOVERY(S) PURSUANT TO THE IMPUGNED ASSESSMENT ORDER AND THE IMPUGNED DEMAND MADE THEREOF VIDE ANNEXURE-E AND MOHANKUMAR B SHELAR Digitally signed by MOHANKUMAR B SHELAR Date: 2023.12.19 12:21:50 +0530 - 2 - NC: 2023:KHC-D:14734 WP No. 107485 of 2023 ANNEXURE-F, DIRECTING THE RESPONDENT AUTHORITIES TO REFRAIN FROM FURTHER COERCIVE STEPS, IN ANY MANNER OF WHATSOEVER IN NATURE, IN PURSUANT TO THE IMPUGNED ASSESSMENT ORDER AND DEMAND NOTICE, BOTH DATED 27-09- 2023 FOR THE ASSESSMENT YEAR 2013-14 AND ISSUE A WRIT OF MANDAMUS OR WRIT DIRECTION TO THE 3RD RESPONDENT AUTHORITY TO EXPEDITIOUSLY DISPOSE OF THE APPEAL, VIDE APPEAL BEARING NO. CIT (A) AT ANNEXURE-G. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Learned counsel Sri Y. V. Raviraj, accepts notice on behalf of respondents. 2. This petition is filed seeking writ of prohibition prohibiting the respondents’ authority from proceeding with the recovery in terms of the assessment order dated 27.09.2023 made at Annexure-E and Demand Notice issued at Annexure-F. 3. The Annexure-F would reveal that Rs.1,59,54,313/- is demanded as a tax for the assessment year 2013-14. The records would also reveal that the petitioner has filed an appeal before the appellant authority and she seeks a writ of mandamus to direct the 3rd - 3 - NC: 2023:KHC-D:14734 WP No. 107485 of 2023 respondent-authority to dispose of the matter on merits as expeditiously as possible. 4. Learned counsel Sri Y. V. Raviraj, appearing for respondents would submit that this petition is not maintainable. In case, the petitioner intends to seek stay of the operation of the order dated 27.09.2023 passed by the assessing authority or the Demand Notice issued pursuant to the said order, under the Income Tax Act necessary application can be filed before the competent authority. Thus, he would contend that the writ petition is not maintainable. 5. Learned counsel for the petitioner at this juncture submits that after filing of an appeal, the assessee has paid Rs.22,19,837/- towards the part payment of tax demanded. Learned counsel for the respondents does not dispute this submission. 6. Under these circumstances, this Court is of the view the petitioner has to move necessary application before the authorities under the Income Tax Act, 1961, to seek appropriate interim measure as contemplated. - 4 - NC: 2023:KHC-D:14734 WP No. 107485 of 2023 With the above observations, the writ petition is disposed of. If the application is filed seeking appropriate interim measure same shall be considered expeditiously, and till then authority shall not take any coercive steps. This order is passed considering the fact that the assessee has made some payment during pendency of the appeal. Sd/- JUDGE CKK/ct-an List No.: 1 Sl No.: 9 "