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1 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 8TH DAY OF SEPTEMBER 2022
BEFORE
THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION No.11039/2022 (T-IT)
BETWEEN: MARALA REDDY SREENIVAS S/O LATE SRI.M.SURYANARAYANA REDDY AGED ABOUT 46 YEARS PRESENTLY R/AT VILLA NO.28 RMZ SAWAAN, PALANAHALLI YELAHANKA, BANGALORE-560064. PAN: BBIPS0989L
…PETITIONER
(BY SRI.ANNAMALAI.S., ADVOCATE)
AND: THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1[2], C.R. BUILDING III FLOOR, QUEENS ROAD BENGALURU-560001.
…RESPONDENT
(BY SRI.K.V.ARAVIND, ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 26.04.2021 PASSED UNDER SECTION 153A OF THE ACT BEARING DIN AND ORDER NO.ITBA/AST/S/153A/2021-22/1032681794(1) FOR THE ASSESSMENT YEAR 2013-14 IS HEREBY ENCLOSED AND MARKED AS ANNEXURE-A1 & ETC.,
THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:-
2 ORDER
In this petition, petitioner has sought for the following reliefs: “a) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the assessment order dated 26/04/2021 passed under Section 153A of the Act bearing DIN and Order No.ITBA/AST/S/153A/2021- 22/1032681794(1) issued by the respondent for the assessment year 2013-14 is hereby enclosed and marked as Annexure A1.
b) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the notice of demand dated 26.04.2021 bearing DIN and Notice No.ITBA/AST/S/156/2021- 22/1032681861(1) issued under Section 156 of the Act for the assessment year 2013-14, herein marked as Annexure-A2.
c) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the computation sheet dated 26.04.2021 bearing DIN and Document No.ITBA/AST/S/114/2021- 22/1032681854(1) issued by the respondent for the assessment year 2013-14 herein marked as Annexure-A3.
d) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the penalty notice dated 26.04.2021 under Section 274 rws 271(1)(c) of the Act bearing DIN and Notice
3 No.ITBA/PNL/S/271(1)(c)/2021- 22/1032681849(1) issued by the respondent for the assessment year 2013-14 herein marked as Annexure-A4.
e) Issue a writ of certiorari and direction in the nature of a writ of certiorari quashing the impugned notice dated 11.10.2020 issued under Section 153A of the Act bearing DIN and Notice
No.ITBA/AST/S/153A/2020- 21/1028198301(1) for the assessment year 2013-14 is hereby enclosed and marked as Annexure-B.
f) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.”
Heard the learned counsel for the petitioner and learned counsel for the respondent and Perused the material on record.
Though several contentions have been urged by both the side in support of their respective claims, having regard to the undisputed facts that the petitioner had already preferred an appeal against the impugned order on 24.08.2021, much prior to filing the present petition on 01.06.2022, after lapse of almost 8 months, without expressing any opinion on the merits/demerits on the rival
4 contentions and keeping the same open, I deem it just and appropriate to dispose of this petition reserving liberty in favour of the petitioner to put-forth and urge all contentions including additional contentions and produce additional documents in the pending appeal before the Appellate Authority, who shall consider the same and pass appropriate orders in accordance with law.
Subject to aforesaid directions and liberty reserving to the petitioner, petition stands disposed of without expressing any opinion on the merits/demerits on the rival contentions.
Sd/- JUDGE
NC.