Mr Hogethoppalu Basavaraja Setty Vs the Income Tax Officer — Income Tax | Karnataka HC (2025)

Mr Hogethoppalu Basavaraja Setty Vs the Income Tax Officer — Income Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Petitions disposed of with liberty reserved to the petitioners to file a statutory appeal before the Appellate Authority; if the appeal is preferred within eight weeks, the benefit of Section 14 of the Limitation Act, 1963 is available for the entire period spent before this Court; all contentions left open, no opinion expressed on merits.

Issue for consideration

Whether the writ petitions challenging the assessment orders under Section 143(3) of the Income Tax Act, 1961 for AY 2015-16 should be entertained and disposed of by this Court, having regard to the availability of an equally efficacious alternative remedy by way of appeal under Section 246A of the Income Tax Act, 1961.

Court's answer

In view of the availability of an equally efficacious and alternative statutory remedy by way of appeal under Section 246A of the Income Tax Act, 1961, and without expressing any opinion on the merits or demerits of the rival contentions, the Court deemed it just and appropriate to dispose of the petitions, reserving liberty in favour of the petitioners to file a statutory appeal before the Appellate Authority.

Ratio / Principle

If the petitioners prefer the statutory appeal within a period of eight (8) weeks, they would be entitled to the benefit of Section 14 of the Limitation Act, 1963 for the entire period spent before this Court in the present petitions.

Detailed headnote1 paragraphs

Income Tax – Writ Petitions (Articles 226/227, T-IT) challenging assessment orders passed under Section 143(3) of the Income Tax Act, 1961 dated 29.12.2017 for Assessment Year 2015-16 and consequential notices of demand – Availability of equally efficacious alternative remedy by way of appeal under Section 246A of the Income Tax Act, 1961 – Without expressing any opinion on merits/demerits of rival contentions, writ petitions disposed of reserving liberty to the petitioners to file statutory appeal before the Appellate Authority – Direction that if the appeal is preferred within eight weeks, the petitioners are entitled to the benefit of Section 14 of the Limitation Act, 1963 for the entire period spent before this Court – All contentions left open.

NC: 2025:KHC:45333 WP No. 5075 of 2018 C/W WP No. 5072 of 2018

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HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7^TH DAY OF NOVEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO. 5075 OF 2018 (T-IT)

C/W

WRIT PETITION NO. 5072 OF 2018 (T-IT)

IN WP No. 5075/2018:

BETWEEN:

MR. HOGETHOPPALU BASAVARAJA SETTY, S/O. MR. H. PAMPANNA SETTY,

AGED ABOUT 70 YEARS, R/AT: C/O. M/S. BASAVESHWARA TRADING COMPANY, M.H. ROAD, CHITRADURGA-577501.

…PETITIONER

Digitally signed by CHAITHANYA K

Location: HIGH COURT OF KARNATAKA

(BY SRI. HARISH V.S., ADVOCATE)

AND:

THE INCOME TAX OFFICER, WARD-2, TAMATKAL ROAD, MEDEHALLI, CHITRADURGA-577502.

…RESPONDENT

(BY SRI. M. DILIP, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED

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HC-KAR

ASSESSMENT ORDER PASSED BY THE RESPONDENT U/S 143 (3) OF THE INCOME TAX ACT, 1961, DATED 29.12.2017 FOR THE ASSESSMENT YEAR 2015-16 I.E., ANNEXURE-C AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT DATED 29.12.2017 FOR THE ASSESSMENT YEAR 2015-16 I.E., ANNEXURE-C-1.

IN WP NO. 5072/2018:

BETWEEN:

SMT. SREEKAQULAM KUPENDRASETTY SHALINI, W/O. MR.PRADEEP H.B., AGED ABOUT 39 YEARS, R/AT NEAR HORTICULTURE OFFICE, V.P. EXTENSION, CHITRADURGA-577501.

...PETITIONER

(BY SRI. HARISH V.S., ADVOCATE)

AND:

THE INCOME TAX OFFICER, WARD-2, TAMATKAL ROAD, MEDEHALLI, CHITRADURGA-577502.

...RESPONDENT

(BY SRI. M. DILIP, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER PASSED BY THE RESPONDENT U S 143(3) OF THE INCOME TAX ACT, 1961 DTD.29.12.2017 FOR THE ASSESSMENT YEAR 2015-16 i.e. ANNEXURE-C AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT DTD.29.12.2017 FOR THE ASSESSMENT YEAR

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HC-KAR

2015-16 i.e. ANNEXURE-C1.

THESE PETITIONS, COMING ON FOR PRELIMINARY

HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In these petitions, the petitioners seek the following reliefs.:

" In W.P.No.5075/2018:

(a) Issue a Writ of Certiorari or such other Writ of appropriate nature and quash the impugned assessment order passed by the Respondent U/s.143(3) of the Income Tax Act, 1961, Dated.29.12.2017 for the Assessment Year 2015-16 i.e., Annexure - C and consequential notice of demand issued by the Respondent Dated.29.12.2017 for the Assessment Year -2015-16 i.e., Annexure C-1 , in the interest of equity and justice; and

(b) Grant such other relief's as this Hon'ble Court may deem fit in the circumstances of the case."

In W.P.No.5072/2018:

(a) Issue a Writ of Certiorari or such other Writ of appropriate nature and quash the impugned assessment order passed by the Respondent

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HC-KAR

U/s.143(3) of the Income Tax Act, 1961, Dated.29.12.2017 for the Assessment Year 2015-16 i.e., Annexure - C and consequential notice of demand issued by the Respondent Dated.29.12.2017 for the Assessment Year -2015-16 i.e., Annexure C- 1 , in the interest of equity and justice; and

(b) Grant such other relief's as this Hon'ble Court may deem fit in the circumstances of the case."

Heard learned counsel for the petitioners, learned

counsel for the respondent and perused the material on record.

Though several contentions have been urged by both

sides in support of their respective claims, having regard to the availability of equally efficacious and alternative remedy by way of an appeal under Section 246A of the Income Tax Act, 1961 against the impugned order passed under Section 143(3) of the Income Tax Act, 1961, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of these petitions, reserving liberty in favour of the petitioners, to file a statutory appeal before the Appellate Authority. If such an appeal is preferred within a period of eight (8) weeks from today, the petitioners would be entitled to the benefit of

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HC-KAR

Section 14 of the Limitation Act, 1963 for the entire period spent before this Court in the present petitions.

Subject to the aforesaid directions and leaving open all contentions and reserving liberty in favour of the petitioners to prefer a statutory appeal, these petitions stand disposed of .

Sd/(S.R.KRISHNA KUMAR) JUDGE

SJK List No.: 2 Sl No.: 1