M/S KOTHARI METALS vs. INCOME TAX OFFICER

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WP/7934/2015HC KarnatakaKAHC01020619201517 June 2015Bench: RAM MOHAN REDDY2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission of the learned standing counsel for the respondent-Income Tax Department. The counsel stated that the petitioner possesses an alternate and efficacious remedy by filing an appeal under Section 246-A of the Income Tax Act, 1961, to challenge the assessment order. Given the availability of this statutory remedy, the Court found that nothing further survived for consideration in the writ petition. Therefore, the petition was disposed of on the grounds of alternative remedy. The Court did not decide on the merits of the assessment order or the demand notice.

What were the facts?

The petitioner, M/s Kothari Metals, represented by its proprietor Mr. Suresh Kumar Kothari, filed a writ petition before the High Court of Karnataka. The petition challenged an assessment order passed by the Income Tax Officer, Ward 1(4), under Section 143(3) read with Section 147 of the Income Tax Act, 1961, for the Assessment Year 2007-08. The petitioner also challenged a consequential notice of demand issued by the respondent on the same date. The assessment order and notice of demand are dated October 31, 2014. The matter was listed for preliminary hearing.

What were the issues?

1. Whether the High Court should entertain a writ petition challenging an assessment order and consequential demand notice when an alternative and efficacious remedy of appeal is available under the Income Tax Act, 1961? The petitioner sought to quash the assessment order and demand notice. The respondent, through its learned standing counsel, contended that the petitioner has an alternate and efficacious remedy of filing an appeal under Section 246-A of the Income Tax Act, 1961, against the impugned assessment order. No specific arguments were recorded for the petitioner on the merits of the assessment itself, as the focus was on the maintainability of the writ petition.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 246-A

AI-generated summary — verify with the full judgment below

W.P.7934/15 1 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 17TH DAY OF JUNE, 2015

BEFORE

THE HON'BLE MR. JUSTICE RAM MOHAN REDDY

WRIT PETITION NO.7934/2015 (T-IT)

BETWEEN:

M/S KOTHARI METALS OMKAR HOUSE NO.8/1, 4TH CROSS, KALASIPALYAM NEW EXTENSION, BANGALORE – 560 002.

REPRESENTED BY ITS PROPRIETOR, MR. SURESH KUMAR KOTHARI, S/O. SHA POONAMCHAND GALBAJI AGED ABOUT 40 YEARS ... PETITIONER (By Sri. HARISH V.S., ADV.,)

AND

INCOME TAX OFFICER WARD 1 (4),NO. 59, HMT BHAVAN, 6TH FLOOR, BELLARY ROAD, BANGALORE – 560 032.

... RESPONDENT

(By Sri. K.V. ARAVIND, CGC)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO

W.P.7934/15 2 QUASH THE IMPUGNED ASSESSMENT ORDER PASSED BY THE RESPONDENT U/S 143[3] R.W. SECTION 147 OF THE INCOME TAX ACT 1961 DATED 31.10.2014 FOR THE ASSESSMENT YEAR 2007-08 VIDE ANN-B AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT DATED 31.10.2014 FOR THE ASSESSMENT YEAR 2007-08 i.e. ANN-C & ETC.,

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

O R D E R

Recording the submission of Sri K.V.Aravind, learned standing counsel for respondent-Income Tax Department that petitioner has an alternate and efficacious remedy of filing an appeal under Section 246-A of the Income Tax Act, 1961, calling in question the assessment impugned, nothing further survives for consideration in this petition.

Accordingly, the petition is disposed of.

Sd/- JUDGE Ia

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