The High Court of Karnataka disposed of a writ petition challenging the IT Department's assessment order, notice of demand, and penalty notice. The court declined to decide the merits, noting the petitioner had already filed an appeal.
Petition dismissed without deciding merits; liberty granted to urge contentions in pending appeal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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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.11039/2022 (T-IT)
BETWEEN:
MARALA REDDY SREENIVAS S/O LATE SRI.M.SURYANARAYANA REDDY AGED ABOUT 46 YEARS PRESENTLY R/AT VILLA NO.28 RMZ SAWAAN, PALANAHALLI YELAHANKA, BANGALORE-560064. PAN: BBIPS0989L
…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 QUASH THE ASSESSMENT ORDER DATED 26.04.2021 PASSED UNDER SECTION 153A OF THE ACT BEARING DIN AND ORDER NO.ITBA/AST/S/153A/2021-22/1032681794(1) FOR THE ASSESSMENT YEAR 2013-14 IS HEREBY ENCLOSED AND MARKED AS ANNEXURE-A1 & ETC.,
THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:-
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ORDER
In this petition, petitioner has sought for the following
reliefs:
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No.ITBA/PNL/S/271(1)(c)/202122/1032681849(1) issued by the respondent for the assessment year 2013-14 herein marked as Annexure-A4.
e) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the impugned notice dated 11.10.2020 issued under Section 153A of the Act bearing DIN and Notice No.ITBA/AST/S/153A/202021/1028198301(1) for the assessment year 2013-14 is hereby enclosed and marked as Annexure-B.
and learned counsel for the respondent and Perused the material on record.
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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.
1 issue framed by the court
Whether the writ petition seeking quashing of assessment orders, notice of demand, computation sheets, and penalty notices should be disposed of or decided on merits given the existence of a pending a
4 provisions across 2 enactments
Marala Reddy Sreenivas
The Assistant Commissioner of Income-Tax Central Circle-1[2], Bengaluru
S.R.Krishna Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
