M/S SRINIDHI DESIGNBUILD PVT LTD., V. THE INCOME TAX OFFICER

WP/26161/2024

AI Insights

The case involves M/s Srinidhi Designbuild Pvt Ltd, which filed a writ petition against the Income Tax Officer and the Principal Commissioner of Income Tax, Bengaluru. The petitioner sought to quash an order demanding a 20% deposit of tax and to stay recovery proceedings until the appeal was disposed of by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre. The petitioner, represented by advocate Smt. Vani H., argued for a timely resolution of their appeal. The respondents were represented by advocate Sri. M. Dilip.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 756503 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 25-09-2024
• Assessment Year: misc
• Laws Referred To: Indian Companies Act, 1950, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: VANI
• Keywords: Income Tax; National Faceless Appeal Centre; Recovery proceedings; Writ of Certiorari; Writ of Mandamus
• Section: 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:39820 WP No. 26161 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26161 OF 2024 (T-IT) BETWEEN: M/S SRINIDHI DESIGNBUILD PVT LTD., A COMPANY REGISTERED UNDER THE INDIAN COMPANIES ACT, 1950 HAVING ITS REGISTERED OFFICE AT 401, SRI EMERALD PARK, BEHIND WASWANI WHISPERING WOOD, MARATHAHALLI, BANGALORE 560 037, REPRESENTED BY ITS DIRECTOR, SRI. JAGADEESH BEZAWADA, S/O. SRI. B. RAMACHANDRA REDDY, AGED ABOUT 64 YEARS. …PETITIONER (BY SMT. VANI H., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, CIRCLE, 6(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU 560 095 2. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU 1, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, Digitally signed by YAMUNA K L Location: High Court of Karnataka - 2 - NC: 2024:KHC:39820 WP No. 26161 of 2024 KORAMANGALA, BENGALURU 560 095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER BEARING NO. ITBA/COM/F/17/2024-25/1068894292(1) DATED 20.09.2024 PASSED BY THE R-2 VIDE ANNEXURE-F AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: (i) Issue a Writ of Certiorari or a writ in the nature of certiorari quashing bearing order the ITBA/COM/F/17/2024-25/1068894292(1) No. dated 20.9.2024 passed by the second respondent vide ANNEXURE F. (ii) Issue a Writ of Certiorari or a writ in the nature of certiorari quashing the order by way of email communication dated 28.5.2024 sent by the first Respondent directing petitioner to deposit 20% of the demand vide ANNEXURE P. - 3 - NC: 2024:KHC:39820 WP No. 26161 of 2024 (iii) Issue a Writ of Mandamus or a direction in the nature of mandamus staying the recovery proceedings till the disposal of the appeal filed before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre vide ANNEXURE B (iv) Issue any other writ or direction as this Hon'ble Court deems fit on the facts and in the circumstances of the case. 2. After arguing the matter for sometime, learned counsel for the petitioner on instructions, submits that the present petition may be disposed of directing the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre to dispose of the appeal within a stipulated time frame. 3. Submission is placed on record. 4. Without expressing any opinion on the merits / de- merits of the rival contentions, I deem it just and appropriate to dispose of this petition directing the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre to dispose of the - 4 - NC: 2024:KHC:39820 WP No. 26161 of 2024 appeal filed by the petitioner within a period of three months from the date of receipt of a copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE SS List No.: 1 Sl No.: 28 "