SRI. JAYARAM REDDY vs. THE INCOME-TAX OFFICER

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WP/39842/2014HC KarnatakaKAHC01027996201420 February 2015Bench: B.S PATIL2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that there is an alternative remedy available to the petitioners under Section 246A of the Income Tax Act, 1961, against the notices impugned in the writ petitions. The Court found no justification for the petitioners to bypass this statutory remedy of appeal and approach the High Court by invoking its writ jurisdiction. Consequently, the writ petitions were dismissed. However, the petitioners were granted liberty to urge all contentions available to them in law before the appellate authority. The Court did not decide on the merits of the contentions raised by the petitioners regarding the Section 148 notice.

What were the facts?

The petitioners, Sri S. Jayaram Reddy and Sri S. Papaiah Reddy, have filed writ petitions challenging a notice issued under Section 148 of the Income Tax Act, 1961, by the Income-Tax Officer, Ward 9(1), Bangalore. The notice pertains to the assessment year 2010-11. The petitioners are seeking to quash this notice. The petitions were filed before the High Court of Karnataka at Bengaluru.

What were the issues?

1. Whether the petitioners have an alternative statutory remedy against the impugned notice under Section 148 of the Income Tax Act, 1961? Assessee's Contention: The petitioners have approached the High Court invoking writ jurisdiction. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the issues raised by the petitioners. However, the Court's observation implies the existence and appropriateness of an alternative remedy.

Which sections of the Income-tax Act were involved?

Section 148,Section 246A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF FEBRUARY, 2015 BEFORE

THE HON’BLE MR.JUSTICE B.S.PATIL W.P.No.39842-43/2014 (T-IT) BETWEEN:

1.

SRI S. JAYARAM REDDY AGED ABOUT 71 YEARS, S/O LATE P.SIDDAPPA, RESIDING AT KOLMI HEIGHTS, TAMARE KANNAN ROAD, MURPHY TOWN, BANGALOER-560 008.

2.

SRI S. PAPAIAH REDDY, AGED ABOUT 66 YEARS, S/O LATE P. SIDDAPPA, RESIDING AT KOLMI HEIGHTS, TAMARE KANNAN ROAD, MURPHY TOWN, BANGALORE-560 008. ... PETITIONERS

(BY SRI S PARTHASARATHI, ADV.)

AND

THE INCOME-TAX OFFICER WARD 9(1), NO.1/1, JEEVAN SAMPIGE, LIC BUILDING, SAMPIGE ROAD, MALLESWARAM, BANGALORE-560 003. ... RESPONDENT

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE U/S.148 ISSUED BY THE RESPONDENT DTD.22.1.2014 FOR THE ASSESSMENT YEAR 2010-11 (ANNEX-C) AND ETC.

THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

There is an alternative remedy provided under Section 246A of the Income Tax Act, 1961 against the notices impugned in these writ petitions. I do not find any justification for the petitioners to bye pass the statutory remedy of appeal provided and approach this Court invoking the writ jurisdiction.

Hence, reserving liberty to the petitioners to urge all the contentions taken up in the writ petitions as also available to them in law, these writ petitions are dismissed.

Sd/- JUDGE

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