MS SEEMA SIBBAL vs. THE DEPUTY COMMISSIONER OF INCOME TAX

PDF · subscribers
WP/20102/2019HC KarnatakaKAHC01024085201918 February 2020Bench: KRISHNA S DIXIT2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka granted the petitioner three weeks' time to comply with office objections. The Court stated that failing to comply with these objections within the stipulated period would result in the writ petition being dismissed without reference to the Bench. The judgment does not provide any findings on the merits of the reassessment order or the demand notice, nor does it discuss the substantive issues raised by the petitioner. The operative direction is conditional upon compliance with procedural requirements.

What were the facts?

The petitioner, Ms. Seema Sibbal, filed a writ petition before the High Court of Karnataka challenging an order of reassessment passed by the Deputy Commissioner of Income Tax (R-1) under Section 143(3) read with Section 147 of the Income Tax Act, 1961. The assessment year in question is 2008-09. The petitioner also challenged the consequent notice of demand issued by R-1. The petition was filed under Articles 226 & 227 of the Constitution of India. The respondents are the Deputy Commissioner of Income Tax and the Assistant Commissioner of Income Tax.

What were the issues?

1. Whether the impugned order of reassessment passed under Section 143(3) read with Section 147 of the Income Tax Act, 1961, for the assessment year 2008-09, and the consequent notice of demand, are liable to be quashed? Assessee's contentions: The petitioner sought to quash the reassessment order and demand notice. No specific arguments or reliance on authorities were recorded in the provided text. Revenue's contentions: No arguments or reliance on authorities were recorded for the revenue in the provided text.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, AT BENGALURU

DATED THIS THE 18TH DAY OF FEBRUARY, 2020

BEFORE

THE HON'BLE MR. JUSTICE KRISHNA S.DIXIT

WRIT PETITION NO.20102/2019 (T-IT)

BETWEEN

MS SEEMA SIBBAL W/O DR.K.W. GOPINATH AGED ABOUT 63 YEARS PRESENTLY RESIDING AT NO 203, ATHENS - 1, PRESTIGE ACROPOLIS HOSUR ROAD, KORAMANGALA BENGALURU - 560002 …PETITIONER/S

(BY SRI./SMT.: HARISH V.S. ADVOCATE)

AND

1 . THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -4(3) (1), ROOM NO 437, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK KORAMANGALA BANGALORE – 560095.

2 . THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -4(3) (1), BMTC BUILDING 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BANGALORE – 560095.

…RESPONDENT/S

W.P.NO.20102/2019 2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER OF REASSESSMENT PASSED BY THE R-1 U/S 143(3) R.W. SECTION 147 OF THE INCOME TAX ACT, DTD 29.01.2019, RELEVANT TO THE ASSESSMENT YEAR 2008-09, AND THE CONSEQUENT NOTICE OF DEMAND ISSUED BY THE R-1 DTD 29.01.2019 VIDE ANNX-__ RESPECTIVELY AND ETC.,

THIS WRIT PETITION COMING ON FOR ORDERS ON THIS DAY THE COURT MADE THE FOLLOWING ORDER. ORDER

Three weeks time is granted to comply with office objections failing which, the writ petition stands dismissed without reference to the Bench.

Sd/-

JUDGE TYPED BY : SK

CASE WORKER : JK

COMPARED BY : JK COPY Sd/-

ASSISTANT REGISTRAR

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →