MR YOUSUFF SHARIFF vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP/14086/2025HC KarnatakaKAHC01032371202513 May 2025Author: M.G.S. KAMAL2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka acknowledged that an alternative and efficacious remedy is available to the petitioner under Chapter-XX of the Income Tax Act, 1961, to challenge the Demand Notice and Assessment Order dated March 28, 2025. Consequently, the Court reserved liberty for the petitioner to pursue this statutory remedy. The writ petition was disposed of on this basis, without delving into the merits of the assessment order itself. The Court's decision rests on the principle that statutory remedies should generally be exhausted before approaching the writ court, especially when such remedies are considered effective.

What were the facts?

The petitioner, Mr. Yousuff Shariff, filed a writ petition before the High Court of Karnataka challenging a Demand Notice and Assessment Order dated March 28, 2025, issued by the Assistant Commissioner of Income Tax (Respondent No. 1). The petitioner sought to set aside this order. The writ petition was filed under Articles 226 and 227 of the Constitution of India. The respondents were the Assistant Commissioner of Income Tax and the Chief Commissioner of Income Tax.

What were the issues?

1. Whether the petitioner has an alternative and efficacious remedy available to challenge the impugned Demand Notice and Assessment Order dated 28.03.2025? The petitioner, through their counsel, sought liberty to avail of the alternative remedy available under Chapter-XX of the Income Tax Act, 1961, indicating that such a remedy exists. The revenue did not present any arguments as the matter was disposed of at the preliminary hearing stage based on the petitioner's submission regarding the availability of an alternative remedy.

Which sections of the Income-tax Act were involved?

Chapter-XX of the Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

NC: 2025:KHC:18232 WP NO.14086 OF 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF MAY, 2025 BEFORE THE HON'BLE MR JUSTICE M.G.S. KAMAL WRIT PETITION NO. 14086 OF 2025 (T-IT) BETWEEN: MR. YOUSUFF SHARIFF S/O LATE DASTHAGIR SHARIFF AGED ABOUT 57 YEARS, NO.13/1 AND 22/1, KAVERIAPPA LAYOUT, MILLER TANK BUND ROAD, BENGALURU - 500 001. …PETITIONER (BY SRI. T.P. MUTHANNA, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001.

CHIEF COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001. …RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET- ASIDE THE DEMAND NOTICE AND ASSESSMENT ORDER DATED 28.03.2025 ISSUED BY THE RESPONDENT NO.1 VIDE ANNEXURE-B; AND ETC.

Digitally signed by SUMA B N Location: HIGH COURT OF KARNATAKA

NC: 2025:KHC:18232 WP NO.14086 OF 2025

THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL

ORAL ORDER

In this writ petition, the petitioner is challenging the Demand Notice and Assessment Order dated 28.03.2025 (Annexure-B) issued by the respondent No.1.

In view of there being an alternative and efficacious remedy available to the petitioner under Chapter-XX of the Income Tax Act, 1961 to challenge the impugned Demand Notice and Assessment Order, counsel for the petitioner seeks liberty to avail the said remedy. 3. Accordingly, reserving liberty to the petitioner to avail such remedy as may be available under law, writ petition is disposed of.

SD/- (M.G.S. KAMAL) JUDGE

ARK List No.: 1 Sl No.: 154

Recent GST High Court judgments

Search GST case law →