HIREN H ASHAR (HUF) vs. INCOME TAX OFFICER

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WP/46033/2015HC KarnatakaKAHC01044082201530 October 2015Bench: RAM MOHAN REDDY2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka dismissed the writ petition on the grounds of delay and laches. The Court noted that the petition was filed on 28.10.2015, challenging an order dated 31.10.2014, representing a substantial delay. Crucially, the petitioner failed to provide any explanation or justification for this inordinate delay. In the absence of a satisfactory explanation for the delay, the Court found no grounds to entertain the petition and therefore dismissed it. No decision was made on the merits of the assessment order or the demand notice.

What were the facts?

The petitioner, Hiren H. Ashar (HUF), filed a writ petition before the High Court of Karnataka challenging an assessment order dated 31.10.2014, passed by the Income Tax Officer, Ward 8(3), under Section 143(3) read with Section 147 of the Income Tax Act, 1961, for the assessment year 2007-08. A consequential demand notice of the same date was also challenged. The writ petition was filed on 28.10.2015. The petitioner did not provide any explanation for the significant delay in filing the petition.

What were the issues?

1. Whether the writ petition filed by the petitioner is maintainable in light of the inordinate delay and laches, without any explanation for the delay, under Articles 226 & 227 of the Constitution of India? The petitioner, through their counsel, challenged the assessment order and demand notice. The respondent, Income Tax Officer, did not file any specific arguments recorded in the judgment. The primary issue before the Court was the maintainability of the writ petition due to the delay.

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 30TH DAY OF OCTOBER 2015 BEFORE THE HON’BLE MR. JUSTICE RAM MOHAN REDDY WRIT PETITION NO.46033/2015(T-IT)

BETWEEN:

HIREN H. ASHAR (HUF) S/O LATE HARIDAS C. ASHAR, AGED ABOUT 49 YEARS,

RESIDING AT F-303, MARIGOLD BLOCK, ETA GARDENS, NO.9, K.P.AGRAHARA, BENGALURU – 560 023.

…PETITIONER

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

AND:

INCOME TAX OFFICER, WARD 8 (3), JEEVAN SAMPIGE BUILDING, NO.1, SAMPIGE ROAD, MALLESHWARAM, BENGALURU – 560 003.

…RESPONDENT

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 U/S.143 (3) R/W SEC.147 OF THE INCOME TAX ACT, 1961 DTD.31.10.2014 FOR THE ASSESSMENT YEAR 2007-08 I.E., ANNEX-C AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT DTD.31.10.2014 FOR THE ASSESSMENT YEAR 2007-08 IE. ANNX-D.

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

O R D E R

Challenge in this petition is over the reassessment order dated 31.10.2014, Annexure-C, for the assessment year 2007-08 passed under Section 143(3) r/w Section 147 of the Income Tax Act, 1961, and the demand notice of even date, Annexure-D. Petition is filed on 28.10.2015 without disclosing any explanation for the inordinate delay in filing the petition. In the absence of explanation, petition is dismissed on delay and laches.

Sd/- JUDGE

kcm

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