Quashed

Ravi Lalchand Chhatpar v. the Assistant Director of Income Tax

Karnataka HC3 Feb 2023WP/573/2023

Case brief

AI extract

What is this about?

This writ petition challenged an intimation order dated 05.07.2022 passed under Section 143(1)(a) of the Income Tax Act, 1961. The Court held that the petitioner's response filed on 07.04.2022 was not considered. The order quashing the impugned intimation order was passed, and the respondent was directed to issue an opportunity to the petitioner to file a response again before proceeding further.

What did the court decide?

The intimation order dated 05.07.2022 was quashed, and the respondent was directed to enable the petitioner to file a response once again.

Ravi Lalchand Chhatpar Vs the Assistant Director of Income Tax — Income Tax | Karnataka HC (2023)

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WP No. 573 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 3^RD DAY OF FEBRUARY, 2023

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BEFORE

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THE HON'BLE MR JUSTICE B M SHYAM PRASAD

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WRIT PETITION NO. 573 OF 2023 (T-RES)

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BETWEEN:

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RAVI LALCHAND CHHATPAR S/O LATE LALCHAND CHHATPAR AGED ABOUT 45 YEARS NO.37, EXPORT HOUSE BASAVARAJA MARKET BASEMENT OLD KASAI ROAD, BANGLAORE 560 002.

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…PETITIONER

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(BY SRI. R. CHANDRASHEKAR AND SRI.KASHINATH KALMATH, ADVOCATES FOR SRI. R. RAMA MURTHY, ADVOCATE)

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AND:

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Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA

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THE ASSISTANT DIRECTOR OF INCOME TAX CENTRAL PROCESSING CENTRE BANGALORE 560 500.

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…RESPONDENT

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(BY SRI.K.V. ARAVIND., ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE INTIMATION ORDER DATED 05.07.2022 PASSED U/S 143(1) OF ACT ANNEXURE-D TO THIS WRIT PETITION AND DIRECTING THE R1 TO

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WP No. 573 of 2023

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ACCEPT THE RETURNED INCOME AND ISSUE REFUND TO THE PETITIONER IS ENTITLED.

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

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ORDER

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The petitioner is aggrieved by the intimation order dated 05.07.2022 under Section 143[1][a] of the Income Tax Act, 1961, and the petitioner’s grievance is premised in the contention that though response was filed on 07.04.2022, the intimation order is issued without considering the same. Sri. Rama Murthy R, the learned counsel for the petitioner, relies upon Annexure-C, an extract of the portal, to contend that the response was indeed filed on 07.04.2022. Sri. K V Aravind, the learned counsel for the respondent, is unable to controvert that objections are filed but he also clarifies that the nature of response is not available from Annexure-C.

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It is obvious to this Court that the petitioner’s response dated 07.04.2022 is not considered, and in

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WP No. 573 of 2023

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that event, the impugned intimation order dated 05.07.2022 will have to be revisited after giving another opportunity to the petitioner to file its response. As such, the petition stands disposed of quashing the intimation order dated 05.07.2022 [Annexure-D] directing the respondent to enable an opportunity to the petitioner to file a response once again and then proceed in accordance with law.

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Sd/JUDGE

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SA ct:sr

Ravi Lalchand Chhatpar v. the Assistant Director of Income Tax

Case brief

What is this about?

What did the court decide?

Ravi Lalchand Chhatpar v. the Assistant Director of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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