MAHESH VEERANNA HURAKADLI vs. GOVERNMENT OF INDIA

PDF · subscribers
WP/103901/2022HC KarnatakaKAHC02006262202220 September 2024Bench: JYOTI MULIMANI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court noted that the assessment order was passed on 28.03.2022. It observed that as against this order, an alternate and statutory remedy is available to the petitioner by filing an appeal before the Commissioner of Income Tax (Appeals) under Section 246 of the Income Tax Act, 1961. Consequently, the Court accorded liberty to the petitioner to avail this alternate remedy. The Court explicitly stated that it had not expressed any opinion on the merits of the case, and all contentions of the parties were kept open. The Writ Petition was disposed of on this procedural ground.

What were the facts?

The petitioner, Mahesh Veeranna Hurakadli, filed a Writ Petition before the High Court of Karnataka, Dharwad Bench. The petition sought to quash an order dated 28.03.2022 passed by the second respondent (National Faceless Assessment Centre, Delhi) under Section 147 read with Section 144B of the Income Tax Act, 1961, for the Assessment Year 2013-14. The order was issued under DIN No. ITBA/AST/S/147/2021-22/1041796024(1). The respondents are the Government of India, Ministry of Finance, Income Tax Department, represented by the Income Tax Officer, Ward No.1 Koppal, and other income tax authorities.

What were the issues?

1. Whether the High Court should entertain a Writ Petition seeking to quash an assessment order when an alternative statutory remedy is available to the petitioner? Assessee's Contention: The petitioner sought a Writ of Certiorari to quash the assessment order. (No specific arguments on merits or against the availability of alternative remedy were recorded). Revenue's Contention: The revenue, through its counsel, pointed out that an alternate and statutory remedy is available to the petitioner by filing an appeal before the Commissioner of Income Tax (Appeals) under Section 246 of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 246

AI-generated summary — verify with the full judgment below

- 1 -

NC: 2024:KHC-D:13409 WP No. 103901 of 2022

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 20TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 103901 OF 2022 (T-IT) BETWEEN:

MAHESH VEERANNA HURAKADLI, AGE: 50 YEARS, R/O. VALMIKI NAGAR, 4TH CIRCLE MAIN ROAD, BHAGYANANGAR, TALUKA: KOPPAL-583 231. PAN: AUGPM8511L. …PETITIONER (BY SRI. H.R.KAMBIYAVAR., ADVOCATE)

AND:

1.

GOVERNMENT OF INDIA, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, THE INCOME TAX OFFICER, WARD NO.1 KOPPAL-583 231.

2.

ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-110 003.

3.

THE PRINCIPAL COMMISSIONER OF INCOME TAX, C.R.BUILDING, NAVANAGAR, HUBBALLI-580 025. …RESPONDENTS (BY SRI. M.THIRUMALESH., ADVOCATE FOR R1-3)

Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA

- 2 -

NC: 2024:KHC-D:13409 WP No. 103901 of 2022

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.

THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.H.R.Kambiyavar., counsel for the petitioner and Sri.M.Thirumalesh., counsel for the respondents have appeared in person. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the order dated 28.03.2022 passed by the second respondent under Section 147 R/w Section 144B of the Income Tax Act, 1961 in DIN No.ITBA/AST/S/147/2021- 22/1041796024(1) for the Assessment Year 2013-14 vide Annexure-D. 3. Heard the arguments and perused the Writ papers with care. 4. Suffice it to note that the department has passed the assessment order on 28.03.2022. As against the said order, an alternate and statutory remedy is available to the petitioner

- 3 -

NC: 2024:KHC-D:13409 WP No. 103901 of 2022

by filing an appeal before the Commissioner of Income Tax (Appeals) under Section 246 of the Income Tax Act, 1961. Hence, the liberty is accorded to the petitioner to avail the alternate and statutory remedy. 5. Resultantly, the Writ Petition is disposed of. This Court has not expressed any opinion on the merits of the case and all the contentions of the parties are kept open.

Sd/- (JYOTI MULIMANI) JUDGE MRP List No.: 1 Sl No.: 16

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →