AKHILA BHARATHA KONKANI KHARVI MAHAJANA SABHA (REGD.). vs. ASSESSING OFFICER,

WP/8061/2025HC KarnatakaKAHC01018417202523 July 2025Bench: SURAJ GOVINDARAJ3 pages

AI SummaryWithdrawn

What did the High Court hold?

The petitioner sought to quash demand notices and direct the respondents to furnish an assessment order for AY 2014-15. The respondent No.2 filed a memo enclosing an order dated 22.10.2016. In light of this, the petitioner sought permission to withdraw the writ petition, intending to challenge the intimation under Section 143(1) of the Income Tax Act, 1961. The High Court, while reserving liberty to the petitioner to challenge the intimation, dismissed the petition. The Court explicitly stated that it had not expressed any opinion on the merits of the matter. Therefore, no specific finding was made on the validity of the demand notices or the existence of an assessment order for AY 2014-15.

What were the facts?

The petitioner, Akhila Bharatha Konkani Kharvi Mahajana Sabha (Regd.), filed a writ petition before the High Court of Karnataka. The petition sought to quash two demand notices dated 02.09.2021 and 11.01.2025, issued by the Assessing Officer and the Chief Superintendent respectively. The petitioner also sought a direction to the respondents to furnish the assessment order, if any, passed for Assessment Year 2014-15. The Assessing Officer is the Centralized Processing Centre, Bengaluru South, and the Chief Superintendent is from the Central Prison, Parappanagrahara, Bangalore. The procedural history involves the filing of the writ petition and the subsequent production of an order dated 22.10.2016 by the respondent No.2.

What were the issues?

1. Whether the demand notices dated 02.09.2021 and 11.01.2025, issued by the respondents, are liable to be quashed under Article 226 of the Constitution of India? 2. Whether the respondents should be directed to furnish the assessment order, if any, passed for Assessment Year 2014-15 against the petitioner under Article 226 of the Constitution of India? Assessee's Contention: The petitioner sought to quash the demand notices and sought a direction to furnish the assessment order for AY 2014-15. Upon the respondent No.2 filing a memo enclosing an order dated 22.10.2016, the petitioner sought permission to withdraw the petition to challenge the intimation under Section 143(1) of the Income Tax Act, 1961. Revenue's Contention: The revenue, through its counsel, filed a memo enclosing an order dated 22.10.2016.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:28052 WP No. 8061 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 8061 OF 2025 (T-IT) BETWEEN:

AKHILA BHARATHA KONKANI KHARVI MAHAJANA SABHA (REGD.). (A SOCIETY REGISTERED UNDER KARNATAKA SOCIETIES REGISTRATION ACT, 1960) NO. 612, HOSADU, TRASI, KHARVIKERI, KUNDAPURA, UDUPI DISTRICT – 576 235. REP. BY ITS GENERAL SECRETARY MR. KRISHNA H. TANDEL …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE)

AND:

ASSESSING OFFICER, CENTRALIZED PROCESSING CENTRE, BENGALURU SOUTH, BENGALURU -560 500 2. THE CHIEF SUPERINTENDENT CENTRAL PRISON, PARAPPANAGHRAHARA, BANGALORE- 580 100

…RESPONDENTS (BY SRI. ARAVIND.V.CHAVAN ADVOCATE FOR R1; SRI. M.THIRUMALESH ADVOCATE FOR R2)

THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE DEMAND NOTICE DTD 02.09.2021 BEARING DIN AND LETTER NO. ITBA/COM./F/17/2021-22/1035240666(1) MARKED AS ANNX-B

Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:28052 WP No. 8061 of 2025

AND THE DEMAND NOTICE DTD 11.01.2025 BEARING DIN AND LETTER NO. ITBA/RCV/F/17/2024-25/1072093427(1) ISSUED BY R-2 MARKED AS ANNX-B1 BY ISSUING A WRIT IN THE NATURE OF CERTIORARI DIRECT THE RESPONDENTS TO FURNISH ASSESSMENT ORDER IF ANY PASSED FOR THE ASSESSMENT YEAR 2014-15 AGAINST THE PETITIONER WITHIN ONE MONTH FROM THE DATE OF THE ORDER.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

The petitioner is before this Court seeking for the following reliefs: i. Quash the demand Notice dt: 02-09-2021 bearing DIN & Letter No. ITBA/COM/F/17/2021- 22/1035240666(1) marked as ANNEXURE'B' and the Demand Notice dt: 11-01-2025 bearing DIN & Letter No. ITBA/RCV/F/17/2024-25/1072093427(1) issued by 2nd Respondent marked as ANNEXURE 'B1' by issuing a writ in the nature of Certiorari;

ii. Issue writ in the nature of mandamus directing Respondents to furnish Assessment Order if any passed for the Assessment year 2014-15 against the petitioner within one month from the date of the Order; and

iii. grant such other relief as may be deemed fit to grant under the circumstances of the case in the interest of equity and justice.

Learned counsel for respondent No.2 has filed a memo enclosing the order dated 22.10.2016.

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HC-KAR NC: 2025:KHC:28052 WP No. 8061 of 2025

Learned counsel for the petitioner in view thereof seeks permission to withdraw the above petition and challenge the intimation under Section 143(1) of the Income Tax Act, 1961. 4. Reserving liberty to the petitioner to challenge the same, the petition stand dismissed. It is made clear that this Court has not expressed any opinion on the merits of the matter.

SD/- (SURAJ GOVINDARAJ) JUDGE

LN List No.: 1 Sl No.: 50

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