VIJAYA ASHOK DHARIWAL, vs. INCOME TAX DEPARTMENT,

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WP/26360/2024HC KarnatakaKAHC01055264202404 April 2025Bench: S.R.KRISHNA KUMAR4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka disposed of the writ petition. The court noted that the petitioner had filed an appeal against the impugned order before the Appellate Authority, which was pending. The petitioner's counsel requested that the Appellate Authority be directed to dispose of the pending appeal within a stipulated time. The court accepted this submission. Therefore, the petition was disposed of by directing the Appellate Authority to consider and pass appropriate orders on the petitioner's appeal, taking into account all legal and factual contentions raised by the petitioner, within a period of three months from the date of receipt of a copy of the order. No decision was made on the merits of the original challenge to the assessment order.

What were the facts?

The petitioner, Vijaya Ashok Dhariwal, filed a writ petition before the High Court of Karnataka challenging an order passed under Section 144 read with Section 153C of the Income Tax Act, 1961, and a consequential demand notice dated September 30, 2021, for Assessment Year 2012-13. The respondent is the Income Tax Department, represented by the Assistant Commissioner of Income Tax. The petitioner sought to quash these orders and prevent further action. The petition was filed under Articles 226 and 227 of the Constitution of India.

What were the issues?

1. Whether the impugned order passed under Section 144 read with Section 153C of the Income Tax Act, 1961, and the demand notice dated September 30, 2021, for Assessment Year 2012-13, are legal and valid, warranting quashing and setting aside. (Question of law and fact, turning on Sections 144 and 153C). Assessee's Contention: The petitioner argued that the impugned order and demand notice should be quashed. Subsequently, the petitioner's counsel submitted that an appeal against the impugned order was pending before the Appellate Authority and requested the High Court to direct the Appellate Authority to dispose of the appeal expeditiously, considering all legal and factual contentions. Revenue's Contention: No specific arguments are recorded for the revenue in the provided text.

Which sections of the Income-tax Act were involved?

Section 144,Section 153C,Section 156

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:14621 WP No. 26360 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26360 OF 2024 (T-IT) BETWEEN:

VIJAYA ASHOK DHARIWAL, D/O: NEMI CHAND CHAJJER, AGED ABOUT: 65 YEARS, (SENIOR CITIZEN NOT CLAIMED) R/AT NO.8/32 BULL TEMPLE ROAD BASAVANAGUDI BENGALURU-560 004. …PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND:

INCOME TAX DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(4) CENTRAL REVENUE BUILDING, QUEENS ROAD BENGALURU - 560 001. …RESPONDENT (BY SRI. M DILIP, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER SEC 144 R.W.S. 153C OF THE ACT DTD 30.09.2021 IN DIN AND ORDER NO. ITBA/AST/M/153C/2021-22/1036089561(1) (ANNEXURE-E) AS WELL AS DEMAND NOTICE DTD 30.09.2021 ISSUED UNDER SEC 156 OF THE ACT IN DIN AND NOTICE NO. ITBA/AST/M/153C/2021-

Digitally signed by KORLAHALLI BHARATHIDEVIKRISHNACHARYA Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:14621 WP No. 26360 of 2024

22/1036089561(1) (ANNEXURE-E1) PASSED BY THE RESPONDENT FOR THE AY 2012-13 AND ETC.,

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

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

" i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 144 r.w.s 153C of the Act dated 30.09.2021 in DIN & Order No: ITBA/AST/M/153C/2021-22/1036089561(1) [Annexure E] as well as demand notice dated 30.09.2021 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/M/153C/2021-22/1036089561(1) [Annexure E1] passed by the Respondent for the Assessment Year 2012-13, and

ii. A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under section 144 r.w.s 153C of the Act dated 30.09.2021 in DIN & Order No: ITBA/AST/M/153C/2021-22/1036089561(1) [Annexure E] as well as demand notice dated 30.09.2021 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/M/153C/2021-22/1036089561(1) [Annexure E1] passed by the Respondent for the Assessment Year 2012-13, and

iii A Writ of Prohibition or a Writ in the nature of Prohibition or any other appropriate writ,

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NC: 2025:KHC:14621 WP No. 26360 of 2024

order or direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance or consequent impugned order passed under section 144 r.w.s 153C of the Act dated 30.09.2021 in DIN & Order No:ITBA/AST/M/153C/2021-22/1036089561(1) [Annexure E] as well as demand notice dated 30.09.2021 issued under section 156 of the Act in DIN & Notice No. ITBA/AST/M/153C/2021- 22/1036089561(1) [Annexure - E1] passed by the Respondent for the Assessment Year 2012-13, and

iv. Grant the interim relief in terms of prayer (iii) above, and

v. Issue such other order, writ or direction as this Hon'ble Court deems fit; and

vi. Direct the Respondents to pay the costs of this Writ Petition."

2.

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

3.

After arguing the matter for sometime, learned counsel for the petitioner submits that aggrieved by the impugned order at Annexure-E and the impugned notice at Annexure-E1, petitioner has filed an appeal, which is pending before the Appellate Authority and the present petition may be disposed of by directing the Appellate Authority to dispose of the appeal by considering all legal and factual contentions raised by the petitioner within a stipulated time frame.

4.

The said submission is placed on record.

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NC: 2025:KHC:14621 WP No. 26360 of 2024

5.

In view of the aforesaid submissions, Petition stands disposed of directing the Appellate Authority to consider and pass appropriate orders on the appeal filed by the petitioner after considering all legal and factual contentions urged by the petitioner within a period of three months from the date of receipt of a copy of this order.

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

BK List No.: 1 Sl No.: 69

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