What did the High Court hold?

The Court noted the respondent's submission that assessment proceedings would be handled under the Faceless Assessment Scheme and disposed of expeditiously. For the stay of demand, the petitioner was advised to approach the appropriate authority.

The petitioner sought a writ of mandamus to direct the Commissioner of Income Tax (Appeals) to dispose of an appeal for AY 2011-12. Additionally, they requested a stay on demands for AY 2014-15 and AY 2017-18.

What were the issues?

The primary issue was the delay in the disposal of an income tax appeal and the enforcement of tax demands. The court considered the implications of the Faceless Assessment Scheme.

M/S B P L Ltd vs CIT(A) | Karnataka High Court 2022

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF FEBRUARY 2022 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.4986/2020 (T-IT) BETWEEN: M/S. B.P.L. LTD., # 11TH KM, BANNERGHATTA ROAD AREKERE BENGALURU REP. BY ITS AUTHORISED SIGNATORY SRI DINESH M. SHENOY.

… PETITIONER (BY SRI A. MAHESH CHOWDHARY, ADVOCATE FOR SRI DANESH H. GARDIN, ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX (APPEALS) -1,

BMTC BUILDING,

KORAMANGALA,

BENGALURU - 560 095. 2. THE ASST. COMMISSIONER OF INCOME TAX,

CIRCLE - 11(2),

BMTC BUILDING,

KORAMANGALA

BENGALURU - 560 095. 3. THE ASST. COMMISSIONER OF INCOME TAX,

CIRCLE - 1(1)(2),

BMTC BUILDING,

KORAMANGALA,

BENGALURU - 560 095.

2 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

QUEENS ROAD,

BENGALURU - 560 001.

… RESPONDENTS (BY SRI E.I. SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R-1 TO DISPOSE OF THE APPEAL FILED FOR THE ASSESSMENT YEAR 2011-12 VIDE ANNEXURE-E WITHIN WEEKS AND ETC. THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has sought for issuance of writ of mandamus to dispose off the appeal filed for the Assessment year 2011-12 vide Annexure-'E'. 2. The petitioner has also sought for directions to restrain the second and fourth respondent from enforcing demand for the assessment year 2014-15 and the for the assessment year 2017-18 as per Annexure-'F' and 'G' respectively. 3. The learned counsel for respondent submits that in light of assessment proceedings are now required to be

3 disposed off under the "Faceless Assessment Scheme", the matter would be taken up and disposed off expeditiously. 4. In light of such undertaking, no further orders are required to be passed. However, insofar as the request for stay of demand is concerned, it is always open for the petitioner to move the appropriate authority including making request for interim prayer which request if made would be taken up and disposed off expeditiously as per law. 5. Accordingly, the petition is disposed off. Sd/- JUDGE Np/-

M/S B P L LTD vs. THE COMMISSIONER OF INCOME TAX (APPEALS) -

What did the High Court hold?

What were the facts?

What were the issues?

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