GOVARDHAN J vs. THE INCOME TAX OFFICER

WP/36315/2024HC KarnatakaKAHC01075605202426 March 2025Bench: S.R.KRISHNA KUMAR4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka disposed of the writ petition by directing the respondent No.1 (Income Tax Officer) to consider the rectification request submitted by the petitioner, dated 29.04.2010 (Annexure-C). The Court ordered that the respondent should pass an appropriate order or take an appropriate decision, if not already passed, in accordance with the law. The Court noted that the rectification request had not been considered by the respondent authority until the date of the petition. The specific reliefs of quashing the order dated 27.03.2010 and directing deletion of the demand were not directly adjudicated upon but were implicitly linked to the consideration of the rectification request. No issue was expressly left undecided, as the disposal was based on a direction to consider the pending request.

What were the facts?

The petitioner, Govardhan J., filed a writ petition before the High Court of Karnataka challenging an order dated 27.03.2010, DIN No. CPC/0809/12/901077870, passed by the Income Tax Officer (ITO), Ward-5(2)(1), Bangalore, concerning Assessment Year 2008-09. The petitioner sought to quash this order and also prayed for a direction to the ITO to consider a rectification request filed on 29.04.2010 (Annexure-C). The petitioner contended that the rectification request had not been considered by the respondent authority. The respondents, represented by their counsel, submitted that they would consider the rectification request if granted reasonable time.

What were the issues?

1. Whether the High Court should issue a Writ of Certiorari to quash the order dated 27.03.2010 passed by the Income Tax Officer, Ward-5(2)(1), Bangalore, in respect of Assessment Year 2008-09, under the Income Tax Act, 1961? 2. Whether the High Court should issue a Writ of Mandamus directing the Income Tax Officer to consider the petitioner's rectification request dated 29.04.2010 for Assessment Year 2008-09 and delete the impugned demand leading to double income? Assessee's Contention: The primary contention of the petitioner was that their rectification request, filed on 29.04.2010, had not been considered by the respondent authority, leading to the present writ petition seeking intervention. The petitioner also sought to quash the impugned order and prevent coercive steps. Revenue's Contention: The counsel for the respondents submitted that if reasonable time was granted, the concerned respondent would consider the rectification request submitted by the petitioner and pass an appropriate order or take an appropriate decision.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in the provided text, other than a general reference to the Income-Tax Act, 1961.

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:12922 WP No. 36315 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36315 OF 2024 (T-RES) BETWEEN:

GOVARDHAN J., AGED ABOUT 43 YEARS, S/O. JANARDHAN B. L., NO. 76, SURVEYOR STREET, CAUVERY PETROL BUNK, LAL BAGH WEST GATE, BASAVANAGUDI, BANGALORE SOUTH, BASAVANAGUDI, BANGALORE - 560 004. PAN ADVPG0237D …PETITIONER (BY SRI. BORKAR SHEETAL SUBODH, ADVOCATE)

AND:

THE INCOME TAX OFFICER WARD-5 (2) (1), BMTC BUILDING, KORAMANGALA, BANGALORE - 34, 560002

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-14(1), BANGALORE - 560 032. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTON OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER DATED 27.03.2010, DIN NO. CPC/0809/12/901077870, VIDE ANNEXURE B, IN RESPECT OF THE RELEVANT ASSESSMENT YEAR 2008-09, UNDER THE INCOME- TAX. 1961 PASSED BY THE RESPONDENT NO. 1 AUTHORITY AND ETC.

Digitally signed by NANDINI D Location: High Court of Karnataka

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NC: 2025:KHC:12922 WP No. 36315 of 2024

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, the petitioner seeks the following reliefs: (i) issue a Writ of Certiorari or in the like nature of quashing the impugned order dated 27.03.2010, CPC/0809/12/901077870, ANNEXURE DIN No. vide B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority;

(ii) issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent No.1 authority to consider the rectification request filed by the petitioner for AY. 2008-09, Dated 29.4.2010 vide ANNEXURE-C; And delete the impugned demand which are leading to double income carried out by the respondent No.1 assessing officer order dated 27.03.2010, DIN CPC/0809/12/901077870, No. vide ANNEXURE B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority;

(iii) issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authorities, not to proceed with any kind of coercive initiative against the order dated 27.03.2010, DIN CPC/0809/12/901077870, No. vide ANNEXURE B, in

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NC: 2025:KHC:12922 WP No. 36315 of 2024

respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority; till disposal of this Writ Petition;

(iv) issue a Writ of Prohibition or any other writ of like nature, directing the respondents not to proceed with coercive steps by way of any proceedings of whatsoever in nature, with respect to the order dated 27.03.2010, DIN No. CPC/0809/12/901077870, vide ANNEXURE B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority; till disposal of this Writ Petition; and

(v) pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interest of justice and equity.”

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

A perusal of the material on record will indicate that the rectification request vide Annexure-C dated 29.04.2010 submitted by the petitioner to respondent No.1 has not been considered even till today and as such, the petitioner is before this Court by way of the present petition.

Learned counsel for the respondents submits that if reasonable time is granted, the concerned respondent shall

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NC: 2025:KHC:12922 WP No. 36315 of 2024

consider the rectification request submitted by the petitioner vide Annexure-C and pass appropriate order/take appropriate decision/if not already passed, as on today, in accordance with law.

In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of the petition by directing respondent No.1 to consider the rectification request at Annexure-C dated 29.04.2010 submitted by the petitioner and pass appropriate order/take appropriate decision, if not already passed, as on today, in accordance with law.

Subject to the aforesaid observations and directions, the petition stands disposed of.

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

BMC List No.: 2 Sl No.: 36

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