SMT. VINITA vs. PRINCIPAL COMMISSIONER OF INCOME TAX,

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WP/30503/2019HC KarnatakaKAHC01031064201903 March 2021Bench: S SUNIL DUTT YADAV4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court set aside the impugned order because the revision petition was misunderstood. The respondent was directed to consider the revision petition as filed against the rejection of the rectification application and pass orders accordingly.

What were the facts?

The petitioner challenged an order passed under Section 264 of the Income Tax Act. The revision petition was wrongly considered as being against an intimation under Section 143(1), instead of against the rejection of a rectification application.

What were the issues?

Whether the revision petition under Section 264 was correctly understood by the authority, and if it should have been considered against the rejection of a rectification application.

Which sections of the Income-tax Act were involved?

Section 264,Section 143(1),Section 54EC

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 3RD DAY OF MARCH 2021

BEFORE

THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

WRIT PETITION No.30503/2019 (T-IT)

BETWEEN:

Smt.Vinita Aged 47 years No.1334, 32nd 'E' Cross 16th Main, 4th T Block Jayanagar, Bangalore - 560 041.

… Petitioner

(By Sri Sudheendra B.R., Advocate)

AND:

Principal Commissioner of Income Tax, Bengaluru-3 Room No.517, 5th Floor BMTC Building, 80 Ft. Road Koramangala 6th Block Bengaluru - 560 095.

… Respondent

(By Sri K.V.Aravind, Advocate)

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the impugned order passed by the respondent under Section 264 dated 13.03.2019 enclosed in Annexure-A and direct the respondent to consider the petition filed under Section 264 enclosed as Annexure-E and allow exemption under Section 54EC in computing the total income of the minor to be clubbed in the hands of the petitioner and etc.

2 This Writ Petition coming on for preliminary hearing 'B' group this day, the Court made the following:

ORDER

The petitioner has called in question the order dated 13.03.2019 passed under Section 264 of the Income Tax Act, 1961 ['I.T.Act' for brevity] enclosed at Annexure-A and a further direction is sought for consideration of her petition filed under Section 264 of I.T. Act at Annexure-E and allow the exemption under Section 54EC in computing the total income of the minor to be clubbed in the hands of the petitioner.

2.

The petitioner submits that the order at Annexure-A is proceeded on the premise that the Revision petition under Section 264 of I.T. Act has been filed against the intimation under Section 143(1) of the I.T. Act

3.

Learned counsel for the petitioner points out that her application for rectification came to be rejected as per the order at Annexure-F dated 25.04.2017 and as against such rejection of her rectification application, she has preferred a Revision Petition at Annexure-E stated to have

3 been filed on 05.04.2018. It is submitted that the Revision Petition at Annexure-E has not been considered on merits and the impugned order has been passed.

4.

Taking note that the petitioner had filed Revision Petition at Annexure-E raising various contentions as against the order dated 25.04.2017 at Annexure-F, the Authority ought to have considered the Revision Petition filed as against rejection of her rectification application instead of wrongly construing it to be a Revision Petition filed against the intimation under Section 143(1) of the I.T.Act.

5.

Solely on this narrow ground, the impugned order at Annexure-A dated 13.03.2019 is set aside. The respondent to consider the Revision Petition at Annexure-E as the one filed against the order of rejection of her rectification application at Annexure-F dated 25.04.2017 and pass orders in accordance with law. All contentions of parties are kept open.

4 Subject to the above observations, this petition is disposed off.

Sd/- JUDGE

VGR

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