MR DEVICHAND KOTHARI vs. THE INCOME TAX OFFICER

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WP/23671/2018HC KarnatakaKAHC01005695201811 February 2020Bench: KRISHNA S DIXIT2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in its order dated February 11, 2020, granted three days' time to the petitioner to comply with the office objections. The Court explicitly stated that failing to comply with these objections would result in the writ petition being dismissed without further reference to the Bench. Therefore, the Court did not decide on the merits of the assessment order, the penalty notice, or the right to cross-examine witnesses. The outcome was contingent on the compliance with procedural requirements.

What were the facts?

The petitioner, Mr. Devichand Kothari, filed a writ petition before the High Court of Karnataka challenging an assessment order dated December 26, 2017, passed by the Income Tax Officer, Ward-5(2)(1), under Section 143 of the Income Tax Act, 1961, for the assessment year 2015-2016. The petitioner also sought to quash a penalty notice dated December 26, 2017, issued under Section 271(1)(c) read with Section 274 of the Income Tax Act, 1961. Additionally, the petitioner requested a direction to the respondent to provide a fair opportunity for cross-examining witnesses. The case was listed for orders on February 11, 2020.

What were the issues?

1. Whether the assessment order passed by the respondent under Section 143 of the Income Tax Act, 1961, for the assessment year 2015-2016 is liable to be quashed? (Question of law/mixed law and fact) 2. Whether the penalty notice issued under Section 271(1)(c) read with Section 274 of the Income Tax Act, 1961, is liable to be quashed? (Question of law/mixed law and fact) 3. Whether the petitioner is entitled to a fair opportunity for cross-examining witnesses? (Question of law/mixed law and fact) Assessee's Contentions: The petitioner sought to quash the assessment order and penalty notice. The petitioner also argued for the right to cross-examine witnesses. The judgment does not record specific arguments made by the assessee regarding the merits of the assessment or penalty. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue.

Which sections of the Income-tax Act were involved?

Section 143,Section 271(1)(c),Section 274

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, AT BENGALURU

DATED THIS THE 11TH DAY OF FEBRUARY, 2020

BEFORE

THE HON'BLE MR. JUSTICE KRISHNA S.DIXIT

WRIT PETITION NO.23671 /2018 (T-IT)

BETWEEN

MR DEVICHAND KOTHARI S/O PUNAMCHAND KOTHARI, AGED ABOUNT 49 YEARS, RESIDING AT NO.01, OMKAR VIHAR, S.B.ROAD, V.V.PURAM, BANGALORE-04

…PETITIONER/S (BY SRI./SMT.: DILRAJ ROHIT SEQUIERA, ADVOCATE)

AND

THE INCOME TAX OFFICER WARD-5(2)(1), BMTC COMPLEX, 3RD FLOOR, NO.305, KORAMANGALA, 6TH BLOCK, BANGALORE-560095 …RESPONDENT/S

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER PASSED BY THE RESPONDENT UNDER SECTION 143 OF THE INCOME TAX ACT, 1961 DATED 26.12.2017 FOR THE ASSESSMENT YEAR 2015-2016 VIDE ANNX-A. QUASH

W.P.NO.23671/2018 2 THE PENALTY NOTICE DATED 26.12.2017 UNDER SECTION 271(1) (C) READ WITH SECTION 274 OF THE INCOME TAX ACT 1961 VIDE ANNX-E. DIRECT THE RESPONDENT TO GIVE A FAIR OPPORTUNITY FOR CROSS-EXAMINING THE WITNESSES BY THE PETITIONER.

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

ORDER

Three days time is granted to comply with office objection, 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

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