MR CHIKMAGALUR JAYARAM VISHWANATH vs. ASSISTANT COMMISSIONER OF INCOME TAX

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WP/12183/2025HC KarnatakaKAHC01027736202524 April 2025Bench: S.R.KRISHNA KUMAR6 pages
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What did the High Court hold?

The High Court disposed of the writ petition by directing the Commissioner of Income-Tax (Appeals) (Respondent No. 5) to dispose of the appeals filed by the petitioner for Assessment Years 2018-19 and 2019-20 within a period of three months from the date of receipt 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 notices at Annexures-D and E shall remain in abeyance until the disposal of the appeals by Respondent No. 5. The court did not decide on the merits of the quashing of the assessment orders, demand notices, or bank attachment notices, as the petition was disposed of based on the petitioner's alternative prayer and the subsequent submission.

What were the facts?

The petitioner, Mr. Chikmagalur Jayaram Vishwanath, filed a writ petition before the High Court of Karnataka challenging assessment orders and demand notices for Assessment Years 2018-19 and 2019-20, issued by the Assistant Commissioner of Income Tax and other revenue authorities. The petitioner also sought to quash bank attachment notices issued by Tax Recovery Officers. As an alternative relief, the petitioner requested a direction to the Commissioner of Income-Tax (Appeals) to adjudicate pending appeals for the said assessment years and to restrain the revenue from taking coercive steps until the appeals were disposed of. The petitioner's counsel informed the court that the appeals were still pending.

What were the issues?

1. Whether the assessment orders dated 23.04.2021 passed under Section 153A read with Section 143(3) of the Income-Tax Act, 1961, for AY 2018-19, and under Section 143(3) for AY 2019-20, are liable to be quashed? 2. Whether the demand notices and bank attachment notices issued by the revenue authorities are liable to be quashed? 3. Whether the appellate authority (Respondent No. 5) should be directed to adjudicate and dispose of the pending appeals for AY 2018-19 and 2019-20 expeditiously? Assessee's Contentions: The petitioner sought to quash the assessment orders, demand notices, and bank attachment notices. Alternatively, the petitioner prayed for a direction to the appellate authority to dispose of the pending appeals within a stipulated time and for a stay on coercive recovery steps until the disposal of the appeals. The petitioner's counsel stated that the appeals were pending adjudication. Revenue's Contentions: No specific contentions were recorded for the revenue in the provided judgment excerpt.

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:16870 WP No. 12183 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12183 OF 2025 (T-IT)

BETWEEN:

MR. CHIKMAGALUR JAYARAM VISHWANATH SON OF LATE. JAYARAM AGED ABOUT 62 YEARS RESIDING AT SHANTI NILAYA CHANNAPURA ROAD KOTE CHIKMAGALUR - 577101, KARNATAKA. …PETITIONER

(BY SRI. SANDEEPANI A. NEGLUR, ADVOCATE 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 - 577502.

3.

INCOME-TAX OFFICER WARD 1 CHICKMAGALUR INCOME TAX OFFICE, COURT ROAD CHICKAMANGALUR - 577101.

Digitally signed by CHANDANA B M Location: High Court of Karnataka

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NC: 2025:KHC:16870 WP No. 12183 of 2025

4.

ADDITIONAL DIRECTOR OF INCOME-TAX (INV), UNIT - 1(2)(3), BENGALURU C.R. BUILDING (ANNEXE), NO. 1, QUEEN'S ROAD, BENGALURU - 560001.

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), BANGALORE INCOME TAX DEPARTMENT C.R. BUILDING, NO. 1 QUEEN'S ROAD, BENGALURU - 560001

7.

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

(BY SRI. M. DILIP, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER DATED 23.04.2021 BEARING DIN NO. ITBA/AST/M/153A/2021-22/1032632188(1) PASSED BY THE 1ST RESPONDENT UNDER SECTION 153A READ WITH SECTION 143(3) OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2018-19 (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:16870 WP No. 12183 of 2025

ORAL ORDER

In this petition, petitioner seeks for the following reliefs;

"(I) Quash the Impugned Assessment Order dated 23.04.2021 bearing DIN No. ITBA/AST/M/153A/ 2021-22/1032632188(1) passed by the 1st Respondent under Section 153A read with section 143(3) of the Income-Tax Act, 1961 for the Assessment Year 2018-19 (Annexure-A).

(II) Quash the impugned notice of demand dated 23.04.2021 bearing DIN NO. ITBA/AST/M/153A/ 2021-22/1032632416(1) issued by the 1st respondent under section 156 of the income-tax act, 1961 for the assessment year 2018-19 (Annexure- A-1).

(III) Quash the Impugned Assessment Order dated 23.04.2021 bearing DIN No. ITBA/AST/S/143(3)/ 2021-22/1032654333(1) passed by the 1st Respondent under Section 143(3) of the Income-Tax act, 1961 for the Assessment Year 2019-20 (Annexure-B).

(IV) Quash the Impugned Notice of Demand dated 23.04.2021 bearing DIN No. ITBA/AST/S/156/2021- 22/1032654351(1) issued by the 1st Respondent under Section 156 of the Income-Tax Act, 1961 for the Assessment year 2019-20 (Annexure B-1).

(V) Quash the Impugned Computation sheet dated 23.04.2021 bearing DIN & Document No. ITBA/AST /S/183/2021-22/103265347(1) issued by the 1st Respondent for the Assessment Year 2019-20 (Annexure B-2).

(VI) Quash the Impugned Notice of Demand dated 17.05.2022 in Form No. I.T.C.P. 1 bearing DIN

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NC: 2025:KHC:16870 WP No. 12183 of 2025

& Document No. ITBA/RCV/S/301/2022-23/ 1043046370(1) issued by the 6th Respondent for the Assessment Year 2018-19 (Annexure C).

(VII) Quash the Impugned Notice of demand dated 17.05.2022 in Form No. I.T.C.P. 1 bearing DIN & Document No. ITBA/RCV/S/301/2022-23/ 1043046546(1) issued by the 6th Respondent for the Assessment Year 2019-20 (Annexure C-1).

(VIII) Quash the Impugned Letter of Recovery dated 29.08.2022 bearing DIN and letter no. ITBA/COM/F/17/2022-23/1045016616(1) issued by the 6th Respondent under various relevant provisions of the Income-Tax Act, 1961 (Annexure C-2).

(IX) Quash the impugned Bank Attachment Notice dated 06.03.2023 bearing DIN & Notice No. ITBA/COM/F/17/2022-23/1050455193(1) issued by the 6th Respondent under section 226(3) of the Income-Tax Act, 1961 (Annexure D).

(X) Quash the impugned Bank Attachment Notice dated 24.02.2025 bearing DIN & Notice no. ITBA/COM/F/17/2024-25/1073647769(1) issued by the 7th Respondent under Section 226(3) of the Income-Tax Act, 1961 (Annexure E).

(XI) In the alternative to the above, Direct the concerned first appellate authority/Respondent no. 5 to adjudicate and dispose off Appeals bearing nos. NFAC/2014-15/10087365 and NFAC/2018- 19/10096768 for the Assessment Years 2018-19 and 2019-20 vide Annexure-S and S1 e-filed by the Petitioner vide e-acknowledgement nos. 632663530041021 and 632651840041021 (Annexure Q-1 and R-1) as expeditiously as possible and in accordance with law.

(XII) Direct Respondent no. 6 and 7 to not take any coercive steps to recover the Demand raised in the Impugned Assessment Orders dated 23.04.2021

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NC: 2025:KHC:16870 WP No. 12183 of 2025

bearing DIN No. ITBA/AST/M/153A/2021- 22/1032632188(1) and dated 23.04.2021 bearing DIN No. ITBA/AST/S/143(3)/2021-22/ 1032654333(1) for the Assessment Years 2018-19 and 2019-20 (Annexure A and B), till the disposal of the Appeals before the 5th Respondent. "

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 the 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 respondents 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 by the petitioner within a period of three months from the date of receipt of copy of this order.

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NC: 2025:KHC:16870 WP No. 12183 of 2025

5.

In addition thereto, respondents shall not take precipitative/coercive steps against the petitioner and the impugned Bank Attachment Notices at Annexures-D and E shall remain in abeyance till disposal of the appeal by respondent No.5.

Ordered accordingly.

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

NBM List No.: 2 Sl No.: 42

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