MR. CHIKMAGALUR JAYARAM VISHWANATH vs. ASSISTANT COMMISSIONER OF INCOME TAX,

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WP/11018/2025HC KarnatakaKAHC01024736202517 April 2025Bench: S.R.KRISHNA KUMAR5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with a direction to the respondent No.5 (National Faceless Appeal Centre) to dispose of the appeal filed by the petitioner within a period of three months from the date of receipt of a copy of the order. Additionally, the Court ordered that the respondents shall not take precipitative or coercive steps against the petitioner, and the impugned bank attachment notice at Annexure-C shall remain in abeyance until the disposal of the appeal by respondent No.5. The Court did not adjudicate on the merits of the assessment order or other impugned notices, deferring the decision pending the appellate authority's decision. The primary relief granted was procedural, focusing on the expeditious disposal of the pending appeal and a temporary stay on recovery.

What were the facts?

The petitioner, Mr. Chikmagalur Jayaram Vishwanath, filed a writ petition before the High Court of Karnataka challenging an assessment order dated April 23, 2021, passed by the Assistant Commissioner of Income Tax under Section 153A read with Section 143(3) of the Income Tax Act, 1961, for Assessment Year 2015-16. The petition also sought to quash a notice of demand, a letter of recovery, and a bank attachment notice. The petitioner had filed an appeal before the National Faceless Appeal Centre (NFAC), which was pending adjudication. The petitioner sought an alternative relief to direct the NFAC to adjudicate the appeal expeditiously and to stay coercive recovery steps.

What were the issues?

1. Whether the assessment order dated 23.04.2021 passed under Section 153A read with Section 143(3) of the Income Tax Act, 1961, for Assessment Year 2015-16 is liable to be quashed? (Question of law and fact) 2. Whether the notice of demand dated 23.04.2021 under Section 156 of the Income Tax Act, 1961, for Assessment Year 2015-16 is liable to be quashed? (Question of law and fact) 3. Whether the letter of recovery dated 28.02.2023 is liable to be quashed? (Question of law and fact) 4. Whether the bank attachment notice dated 24.02.2025 under Section 226(3) of the Income Tax Act, 1961, is liable to be quashed? (Question of law and fact) 5. Whether the First Appellate Authority/Respondent No.5 should be directed to adjudicate and dispose of the appeal expeditiously? (Question of law and fact) Assessee's Contention: The petitioner argued that the appeal filed before the appellate authority was pending and sought a direction for its expeditious disposal, along with a stay on coercive steps. The petitioner also sought to quash the assessment order, demand notice, recovery letter, and bank attachment notice. Revenue's Contention: No specific arguments were recorded for the revenue in the provided text.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 156,Section 226(3)

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:15982 WP No. 11018 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.11018 OF 2025 (T-IT) BETWEEN:

MR. CHIKMAGALUR JAYARAM VISHWANATH AGED 62 YEARS, (SENIOR CITIZENS BENEFIT NOT CLAIMED) SON OF LATE JAYARAM RESIDING AT SHANTI NILAYA, CHANNAPURA ROAD KOTE, CHIKMAGALUR - 577101, KARNATAKA …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND:

1.

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HASSAN, INCOME TAX OFFICE, AAYAKAR BHAVAN, BELUR ROAD, VIJYANAGAR 2ND STAGE, HASSAN – 573201

2.

DEPUTY DIRECTOR OF INCOME-TAX (INV), (OSD), CHITRADURGA, AAYAKAR BHAVAN, TAMATKAL ROAD, MEDEHALLY, CHITRADURGA – 577 502

3.

DEPUTY DIRECTOR OF INCOME-TAX, (INV), PANAJI GOA, AAYAKAR BHAVAN, PLOT NO.5, EDC COMPLEX, PATTO PLAZA, PANAJI-403 002

Digitally signed by MALATESH K C Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:15982 WP No. 11018 of 2025

4.

DISTRICT VALUATION OFFICER, VALUATION CELL (KARNATAKA AND GOA), ‘A’ WING, 4TH FLOOR, KENDRIYA SADAN, KORAMANGALA, BANGALORE – 560034

5.

COMMISSIONER OF INCOME-TAX, (APPEALS), NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, ROOM NO. 245-A, NORTH BLOCK NEW DELHI – 110001

6.

TAX RECOVERY OFFICER, (CENTRAL), PANAJI, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, PLOT NO.5, EDC COMPLEX, PATTO PLAZA, PANAJI-403002

7.

TAX RECOVERY OFFICER, (CENTRAL), BANGALORE, INCOME TAX DEPARTMENT, C.R. BUILDING, NO. 1, QUEEN'S ROAD, BENGALURU – 560001 …RESPONDENTS (BY SRI M.DILIP, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ASSESSMENT ORDER DATED 23.04.2021 BEARING DIN NO.ITBA/AST/M/153A/2021-22/1032628940(1) PASSED BY THE 1ST RESPONDENT UNDER SECTION 153A READ WITH SECTION 143(3) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-A) AND ETC.,

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

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NC: 2025:KHC:15982 WP No. 11018 of 2025

ORAL ORDER In this petition, petitioner seeks for the following reliefs: “(i) Quashing the impugned assessment order dated 23.04.2021 bearing DIN No.ITBA/AST/M/ 153A/2021-22/1032628940(1) passed by the 1st respondent under Section 153A read with Section 143(3) of the Income-Tax Act,1961 for the assessment year 2015-16 Annexure-A. ii) Quashing the impugned notice of demand dated 23.04.2021 bearing DIN No.ITBA/AST/M/ 153A/2021-22/10326290/44(1) issued by the 1st respondent under Section 156 of the Income-Tax Act, 1961 for the assessment year 2015- 16(Annexure-A1). iii) Quashing the impugned letter of recovery dated 28.02.2023 bearing DIN and letter No.ITBA/COM/F/17/2022-23/1050205438(1) issued by the 7th respondent under various relevant provisions of the Income-Tax Act,1961 (annexure- B). iv) Quashing the impugned bank attachment notice dated 24.02.2025 bearing DIN and Notice No.ITBA/COM/F/17/2024-25/1073648464(1) issued by the 6th respondent under Section 226(3) of the Income Tax Act, 1961 (Annexure-C).

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NC: 2025:KHC:15982 WP No. 11018 of 2025

(v) In the alternative to the above, direct the concerned First Appellate Authority/Respondent No.5 to adjudicate and dated 11.07.2022 vide Annexure-N and dispose off appeal No.NFAC/2014- 15/10072886, E-filed by the petitioner vide E- Acknowledgement No. 632641140041021 (Annexure-M1) dated 04.10.2021 expeditiously as possible and in accordance with law.”

2.

After arguing the matter for some time, learned counsel for the petitioner submits that the appeal filed by the petitioner before respondent No.5 appellate authority is still pending adjudication and present petition may be disposed of directing respondent No.5 to dispose of the appeal within stipulated time frame in accordance with law and also by directing respondent not to take precipitative/coercive steps against the petitioner till disposal of the appeal. 3. The aforesaid submission is placed on record. 4. Accordingly, the petition is disposed of with a direction to respondent No.5 to dispose of the appeal filed

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NC: 2025:KHC:15982 WP No. 11018 of 2025

by the petitioner within a period of three months from the date of receipt of copy of this order. 5. In addition thereto, respondent shall not take precipitative/coercive steps against the petitioner and the impugned bank attachment notices at Annexure- C shall remain in abeyance till disposal of the appeal by respondent No.5. Ordered accordingly.

Sd/- (S.R.KRISHNA KUMAR) JUDGE

kcm List No.: 3 Sl No.: 1

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