SRI NAVEEN KUMAR R vs. THE INCOME TAX OFFICER

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WP/15630/2020HC KarnatakaKAHC01041346202003 February 2021Bench: S SUNIL DUTT YADAV4 pages
AI SummaryDismissed

What did the High Court hold?

The petitioner sought permission to withdraw the writ petition to file an appeal under Section 246 of the Income Tax Act. The court allowed the withdrawal, keeping the petitioner's contentions open.

What were the facts?

The petitioner challenged an assessment order and demand notice, contending that the order was passed without proper notice. The respondents stated that the petitioner was intimated at the available address.

What were the issues?

Whether the assessment order was passed without proper notice to the petitioner and the appropriate remedy for the petitioner.

Which sections of the Income-tax Act were involved?

Section 246

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 3RD DAY OF FEBRUARY, 2021

BEFORE

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

WRIT PETITION No.15630/2020 (T-IT)

BETWEEN:

SRI NAVEEN KUMAR R., S/O RAMESH S., AGED ABOUT 32 YEARS RESIDING AT NO.1, 8TH MAIN ROAD, BINNY LAYOUT, NEXT TO SBM BANK, NAGARABHAVI MAIN ROAD, VIJAYANAGAR, BENGALURU - 560 040.

... PETITIONER

(BY SRI MOHAMMED MUJASSIM, ADVOCATE)

AND: 1. THE INCOME TAX OFFICER,

WARD 3(2)(1),

BMTC BUILDING,

80 FEET ROAD, 6TH BLOCK,

NEAR KHB GAMES VILLAGE,

KORAMANGALA,

BENGALURU-560 095.

2.

THE PRINCIPAL COMMISSIONER OF INCOME TAX,

BMTC BUILDING,

80 FEET ROAD, 6TH BLOCK,

NEAR KHB GAMES VILLAGE,

KORAMANGALA,

BENGALURU-560 095.

2 3. M/S. HDFC BANK,

CHENNAI CREDIT CARD OPERATIONS,

HDFC BANK CREDIT CARD DIVISION,

NO.8, LATTICE BRIGADE ROAD,

THIRUVANMIYUR,

CHENNAI - 600 041,

REPRESENTED BY ITS MANAGER.

4.

M/S. STATE BANK OF INDIA,

NO.32, 9TH MAIN, BINNY LAYOUT,

II STAGE, VIJAYANAGAR,

BANGALORE - 560 040,

REPRESENTED BY ITS MANAGER. ... RESPONDENTS

(BY SRI E.I. SANMATHI, ADVOCATE FOR R1 AND R2; R3 & R4 - NOTICE DISPENSED WITH V/O DT: 04.01.2021)

*****

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER DATED 21.11.2019 AND DEMAND NOTICE DATED 21.11.2019 PASSED BY THE R-1 VIDE ANNEXURE-A AND ANNEXURE-B AND ETC.

THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT, MADE THE FOLLOWING:

ORDER Petitioner has challenged the assessment order bearing No.ITBA/AST/S/144/2019-20/1020861218(1) dated 21.11.2019 at Annexure - A and has also sought for quashing of the demand notice consequent to such

3 assessment bearing No.ITBA/AST/S/156/2019- 20/1020861414(1) dated 21.11.2019 at Annexure-B.

2.

Petitioner has contended that the assessment order has been passed without notice to the petitioner.

3.

Upon notice, respondents have put in appearance and filed their objections. It is pointed out from the materials available that the petitioner was intimated at the address available and details are morefully made at paragraph No.4 of the statement of objections.

4.

After hearing the learned counsel for both parties for sometime, learned counsel for the petitioner submits that he may be permitted to withdraw the petition keeping open his contentions and file an appeal under Section 246 of the Income Tax Act. In light of the said submission, petition is disposed off as not calling for any further adjudication.

Contentions of the petitioner are kept open. If the appeal is filed within a period of four weeks from today, the

4 Appellate Authority may consider the appeal after passing appropriate orders as regards the delay.

Sd/- JUDGE

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