Vijayabhaskara Reddy Kanumukkala V. The Assistant Commissioner of Income-Tax Central Circle-1[2]

WP/11082/2022

AI Insights

The petitioner, Vijayabhaskara Reddy Kanumukkala, filed a writ petition against multiple orders issued by the Assistant Commissioner of Income-Tax, Central Circle-1[2], Bengaluru, related to the assessment year 2017-18. The petitioner sought to quash the assessment order, demand notice, computation sheet, penalty notice, and another notice issued under Section 153A of the Income Tax Act. The court noted that the petitioner had already filed an appeal against the impugned orders before the Appellate Authority prior to filing this writ petition. Consequently, the court decided to dispose of the writ petition, allowing the petitioner to raise all issues during the appeal process without commenting on the merits of the case.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 810968 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 08-09-2022
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Section 153A of the Act, Section 156 of the Act, Section 274 rws 271AAC(1) of the Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND
• Assessee Lawyers: ANNAMALAI
• Keywords: Assessment Order; Income Tax; Notice of demand; Penalty notice; Writ of Certiorari
• Section: 153A; 274; 271AAC(1); 156

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER 2022 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.11082/2022 [T-RES] BETWEEN: VIJAYABHASKARA REDDY KANUMUKKALA S/O SRI.K.JANARDHANA REDDY AGED ABOUT 46 YEARS PRESENTLY R/AT VILLA NO.61 THE RETREAT, THARABANAHALLI NORTH BANGALORE, JALA HOBLI BANGALORE-562157. PAN: AGVPK2876M …PETITIONER (BY SRI.ANNAMALAI.S., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1[2], C.R. BUILDING III FLOOR, QUEENS ROAD BENGALURU-560001. …RESPONDENT (BY SRI.K.V.ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO – [a] QUASH THE ASSESSMENT ORDER DATED 23.04.2021 BEARING DIN AND ORDER NO.ITBA/AST/S/153A/2021-22/1032668760(1) ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 VIDE ANNEXURE-A1; AND ETC., THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:- 2 ORDER In this petition, petitioner has sought for the following reliefs: “a) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the assessment order dated 23/04/2021 bearing DIN and Order No.ITBA/AST/S/153A/2021- 22/1032668760(1) issued by the respondent for the assessment year 2017-18 is hereby enclosed and marked as Annexure A1. b) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the notice of demand dated 23.04.2021 bearing DIN and Notice No.ITBA/AST/S/156/2021- 22/1032668766(1) issued under Section 156 of the Act issued by the respondent for the assessment year 2017-18, for the payment of Rs.1,47,74,031/- herein marked as Annexure- A2. c) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the computation sheet dated 23.04.2021 bearing DIN and Document No.ITBA/AST/S/213/2021- 22/10326684784(1) issued by the respondent for the assessment year 2017-18 herein marked as Annexure-A3. d) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the penalty notice dated 23.04.2021 under Section 274 rws 3 271AAC(1) of the Act bearing DIN and Notice No.ITBA/PNL/M/271AAC(1)/2021- 22/1034437660(1) issued by the respondent for the assessment year 2017-18 herein marked as Annexure-A4. e) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the notice dated 11.10.2020 issued under Section 153A of the Act bearing DIN and Notice No.ITBA/AST/S/153A/2020-21/1028198263(1) issued by the respondent for the assessment year 2017-18 herein referred as Annexure-B. f) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. Heard the learned counsel for the petitioner and learned counsel for the respondent and Perused the material on record. 3. Though several contentions have been urged by both the side in support of their respective claims, having regard to the undisputed facts that the petitioner had already preferred an appeal against the impugned order on 24.08.2021, much prior to filing the present petition on 01.06.2022, after lapse of almost 8 months, without expressing any opinion on the merits/demerits on the rival 4 contentions and keeping the same open, I deem it just and appropriate to dispose of this petition reserving liberty in favour of the petitioner to put-forth and urge all contentions including additional contentions and produce additional documents in the pending appeal before the Appellate Authority, who shall consider the same and pass appropriate orders in accordance with law. Subject to aforesaid directions and liberty reserving to the petitioner, petition stands disposed of without expressing any opinion on the merits/demerits on the rival contentions. SD/- JUDGE NC. "