SMT SUREKHA HARAN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP/14406/2019HC KarnatakaKAHC01009368201909 April 2025Bench: S.R.KRISHNA KUMAR3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, while acknowledging that several contentions were urged by both sides, chose not to express any opinion on the merits or demerits of these rival contentions. The Court found that an equally efficacious and alternative remedy by way of an appeal before the Appellate Authority was available to the petitioner. Therefore, the High Court deemed it just and appropriate to dispose of the writ petition by reserving liberty in favour of the petitioner to file an appeal before the Appellate Authority. The Court directed that if an appeal is filed within six weeks from the date of the order, the time spent by the petitioner before the High Court (from March 28, 2019, till April 9, 2025) shall be excluded under Section 14 of the Limitation Act. The Appellate Authority was directed to dispose of the appeal expeditiously. All rival contentions on all aspects of the matter were kept open.

What were the facts?

The petitioner, Smt. Surekha Haran, filed a writ petition before the High Court of Karnataka challenging an order of reassessment passed by the Assistant Commissioner of Income Tax under Section 143(3) read with Section 147 of the Income Tax Act, 1961, for the Assessment Year 2011-12. The impugned order was dated December 28, 2018, and was accompanied by a consequential demand notice of the same date. The petitioner sought to quash these orders. The respondent is the Assistant Commissioner of Income Tax, Circle-5 (2) (1). The writ petition was filed on March 28, 2019.

What were the issues?

1. Whether the High Court should entertain a writ petition challenging an order of reassessment and consequential demand notice when an equally efficacious alternative remedy of appeal is available before the Appellate Authority, as per Section 246A of the Income Tax Act, 1961. Assessee's Contention: The petitioner sought to quash the reassessment order and demand notice. The specific grounds for challenge were not detailed in the provided text, but the prayer indicates a challenge to the validity of the reassessment proceedings. Revenue's Contention: The revenue, represented by the Assistant Commissioner of Income Tax, was present and argued the matter. However, the specific contentions of the revenue are not recorded in the judgment. The judgment notes that "several contentions have been urged by both sides."

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 246A,Section 14

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:15385 WP No. 14406 of 2019

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.14406 OF 2019 (T-IT) BETWEEN:

SMT SUREKHA HARAN AGED ABOUT 48 YEARS, R/AT 1/1, 2ND FLOOR BALAJI BUILDING, H. SIDDAIAH ROAD, BANGALORE-560 002. …PETITIONER (BY SRI. VIKRAM HUILGOL, SENIOR ADVOCATE FOR SMT. SHEETAL BORKAR, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5 (2) (1) BMTC BUILDING KORAMANGALA 80 FEET ROAD, BANGALORE-560 095. …RESPONDENT (BY SRI. E.I. SANMATHI AND SRI. DILIP, ADVOCATES)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER OF REASSESSMENT PASSED BY THE RESPONDENT U/S 143(3) R.W. SEC.147 OF THE ACT, RELEVANT TO THE ASSESSMENT YEAR 2011-12, DTD 28.12.2018, I.E., VIDE ANNX-G AND THE CONSEQUENTIAL DEMAND NOTICE ISSUED BY THE RESPONDENT RELEVANT TO THE ASSESSMENT YEAR 2011-12 DTD 28.12.2018 I.E., VIDE ANNX-H.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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

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NC: 2025:KHC:15385 WP No. 14406 of 2019

CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

“a) Issue a Writ of Certiorari or such other Writ of appropriate nature and quash the impugned order of re- assessment passed by the Respondent U/s. 143(3) r.w. Sec. 147 of the Act, relevant to the Assessment Year 2011- 12 dated 28.12.2018 i.e., Annexure-‘G’ and the consequential demand notice issued by the respondent, relevant to the Assessment Year 2011-12 dated 28.12.2018 i.e., Annexure-‘H’ ; and

b) Grant such other relief’s as this Hon’ble Court may deem fit in the circumstances of the case, in the interest of equity and justice.”

2.

Heard learned Senior Counsel for the petitioner and learned counsel for the respondent and perused the material on record.

3.

Though several contentions have been urged by both sides in support of their respective claims, having regard to the availability of equally efficacious and alternative remedy by way of an appeal before the Appellate Authority, without expressing any opinion on the merits / demerits of the rival contentions, I deem it just and appropriate to dispose of this petition reserving liberty in

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NC: 2025:KHC:15385 WP No. 14406 of 2019

favour of the petitioner to file an appeal before the Appellate Authority. If such an appeal is filed within a period of six weeks from today, the time spent by the petitioner before this Court between 28.03.2019 till today shall be excluded under Section 14 of the Limitation Act and the Appellate Authority is directed to dispose of the said appeal as expeditiously as possible. 4. All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same.

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

SV List No.: 2 Sl No.: 101

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