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1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 20TH DAY OF OCTOBER, 2022 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.20390/2022 (T-IT) BETWEEN: KHAN HABEEB S/O LATE JALEEL KHAN AGED ABOUT 60 YEARS NO.H-03, K H B, GOPPISHETTY KOPPA SHIVAMOGGA - 577 202
… PETITIONER (BY SRI. R. CHANDRASHEKAR, ADVOCATE AND SRI KASHINATH KALMATH, ADVOCATE FOR SRI R. RAMA MURTHY, ADVOCATE) AND: 1. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT
COMMISSIONER OF INCOME TAX/
INCOME TAX OFFICER/
NATIONAL FACE LESS ASSESSMENT CENTRE
DELHI - 110 001. 2. THE INCOME TAX OFFICER,
WARD-I & TPS,
NO.75, 100 FT. ROAD,
GOPAL GOWDA EXTENSION
SHIVAMOGA - 577 201.
… RESPONDENTS (BY SRI. M. DILEEP, ADVOCATE FOR SRI K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER OF PENALTY DATED 25.09.2022 PASSED U/S 271(1)(C), NO.ITBA/PNL/F/271(1)(C)/2022-23/1045930844(1) (ANNEXURE-B) PASSED BY THE 2ND RESPONDENT TILL THE DISPOSAL OF THE PETITIONER'S WRIT PETITION IN THE INTEREST OF JUSTICE AND ETC.
THIS W.P. COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER
In this petition, the petitioner seeks quashing of the impugned penalty order at Annexure-'B' dated 25.09.2022 and other reliefs.
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
A perusal of the material on record will fairly indicate that prior to the issuance of impugned penalty order, the respondent No.1 has passed the Assessment Order dated 30.03.2022 which has been set aside by this Court in W.P.No.15957/2022 vide order dated 20.10.2022.
Under these circumstances, in view of setting aside of the Assessment Order dated 30.03.2022 in W.P.No.15957/2022, which was the basis for respondents to issue the impugned penalty order, I am of the considered view that the impugned penalty order also deserves to be set aside.
In the result, I pass the following ORDER
Petition is hereby allowed. The impugned penalty order at Annexure-'B' dated 25.09.2022 is hereby set aside. Sd/- JUDGE VGR