What did the High Court hold?

The High Court held that the Single Judge correctly dismissed the writ petition. It found that an alternative and efficacious remedy by way of appeal under Section 246A of the Income Tax Act, 1961 was available.

The appellant challenged an order passed by the Assessing Officer after a remand by the ITAT. The appellant then filed a writ petition which was dismissed by the Single Judge. This writ appeal challenges the dismissal of the writ petition.

What were the issues?

Whether a writ petition is maintainable when an alternative and efficacious remedy of appeal is available under the Income Tax Act.

Karavali Credit Co Operative… vs Assessment Unit | Karnataka High Court 2022

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 27TH DAY OF JULY, 2022

PRESENT

THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MRS.JUSTICE M.G.UMA

WRIT APPEAL No.312/2022 (T-IT) IN WRIT PETITION No.20057/2021 (T-IT)

BETWEEN:

KARAVALI CREDIT CO-OPERATIVE SOCIETY LTD., ZEEZA KRIPA COMPLEX KALLIANPURA, SANTHEKATTE UDUPI-576 105 REP. BY ITS C.E.O MR.SHRIDHAR A. SHETTY AGED ABOUT 59 YEARS.

... APPELLANT (BY SRI MAHESH R UPPIN, ADV.-THROUGH VIDEO CONFERENCE)

AND:

ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI-110001.

INCOME TAX OFFICER WARD-1 & TPS AAYAKAR BHAVAN ADI-UDUPI MALPE ROAD UDUPI-576103.

... RESPONDENTS (BY SRI E.I. SANMATHI, ADV.)

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THIS APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 11.02.2022 PASSED BY THE LEARNED SINGLE JUDGE IN WRIT PETITION NO.20057/2021 (T-IT) AND ALLOW THIS APPEAL.

THIS APPEAL COMING ON FOR PRELIMINARY HEARING, THIS DAY P.S.DINESH KUMAR DELIVERED THE FOLLOWING:-

J U D G M E N T

Karavali Credit Co-operative Society Limited has challenged order dated February 11, 2022 passed in W.P.No.20057/2021.

In the first round of litigation, ITAT1, remanded the matter to the Assessing Officer for reconsideration with certain directions. After remand, the Assessing Officer has passed fresh orders on September 20, 2021. Appellant challenged the same in the instant writ petition. The Hon'ble Single Judge, by the impugned order has dismissed the writ petition reserving liberty to file appeal under Section 246A of the Income Tax Act, 1961 which in fact, is the right

1Income Tax Appellate Tribunal

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alternative and efficacious remedy. It is settled that ordinarily writ petition/appeal shall not be entertained, where there exists an alternative and efficacious remedy (See: Commissioner of Income Tax and others Vs. Chhabil Dass Agarwal2 )

Hence, no exception can be taken to the order passed by the Hon'ble Single Judge. Resultantly, this writ appeal fails and it is accordingly dismissed.

No costs.

Sd/-

JUDGE

Sd/-

JUDGE

mpk/-* ct:bms

2 2014 (1) SCC 603 (para 15)

KARAVALI CREDIT CO OPERATIVE SOCIETY LTD vs. ASSESSING OFFICER

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