M/S SHIVALAYA TRUST vs. NATIONAL FACELESS ASSESSMENT CENTRE

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF NOVEMBER, 2022 BEFORE

THE HON’BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.19725 OF 2022 (T-IT) BETWEEN:

M/S SHIVALAYA TRUST REPRESENTED BY ITS TRUSTEE / SECRETARY SMT K.R.USHA, W/O LATE SRI. H.S. NAGABHUSHANA NO.2970, K.R.ROAD, BSK 2ND STAGE BENGALURU-560 070 (UNDER REGISTRATION INDIAN PARTNERSHIP ACT 1932)

… PETITIONER (BY SRI S.ANNAMALAI, ADVOCATE)

AND:

1 . NATIONAL FACELESS ASSESSMENT CENTRE REP. BY ADDL/ JOINT / DEPUTY/ ASSISTANT COMMISSIONER OFINCOME TAX / INCOME TAX OFFICER INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR, E-RAMP JAWARLAL NEHRU STADIUM DELHI-110 003

2 . THE INCOME TAX OFFICER (EXEMPTIONS) WARD -3, UNITY BUILDING P.KALINGARAO ROAD BENGALURU-560 027

… RESPONDENTS (BY SRI M.DILIP, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ASSESSMENT ORDER DATED 21.09.2022 PASSED UNDER SECTION 143(3) R.W.S 144B OF THE ACT FOR THE ASSESSMENT YEAR 2020-21 BY THE R1 BEARING DIN NO.ITBA/AST/S/143(3)/ 2022-23/1045782240(1) HEREIN MARKED AS ANNEXURE-A1 AND ETC.

THIS PETITION COMING ON FOR 'ORDERS' THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

In this petition, the petitioner has sought for the following reliefs: a) Stay the operation of the assessment order dated 21.09.2022 passed under Section 143(3) r.w.s. 144B of the Act for the assessment year 2020-21 by the Respondent No.1 bearing DIN No.ITBA/AST/S/143(3)/2022-23/1045782240(1) herein marked as Annexure-A1. b) Stay the operation of the computation sheet dated 21.09.2022 issued by the Respondent No.1 bearing DIN & Document No.ITBA/AST/S/530/2022- 23/1045782343(1) herein marked as Annexure-A2. c) Stay the operation of the notice of demand issued under Section 156 of the Act dated 21.09.2022 bearing DIN & Notice No.ITBA/AST/S/156/2022- 23/1045782293(1) herein marked as Annexure-A3.

d) Stay the operation of the penalty notice dated 21.09.2022 issued under Section 274 r.w.s. 270A of the Act bearing DIN No.ITBA/PNL/S/270A/2022- 23/1045782391(1) herein marked as Annexure-A4. e) Stay all the consequential proceedings in pursuant to the assessment order, computation sheet, demand notice and penalty notice issued by the Respondent No.1. f) Grant such other reliefs as this Honorable High Court may think fit including the cost of this writ petition.

the petitioner made a request for extension of time up to 20.09.2022 since it was in the process of collating documents and information. On 20.09.2022, petitioner submitted a reply and uploaded the details on the portal of the Income Tax Department. It is the grievance of the petitioner that despite the aforesaid facts and circumstances, the respondents have proceeded to pass the impugned order and issue the impugned demand notice without considering the reply and documents submitted by the petitioner, who is before this Court by way of the present petition.

to the petitioner and consequently, the impugned order being voilative of principles of natural justice and by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order, computation sheet and notices and remit the matter back to the concerned respondents for reconsideration afresh in accordance with law.

opportunity of personal hearing and proceed further in the matter in accordance with law.

Sd/- JUDGE

PKS/Bmc