SRI B K KANAKARAJU vs. THE ASSISTANT COMMISSIONER

PDF · subscribers
WP/49209/2016HC KarnatakaKAHC01011194201628 August 2017Bench: VINEET KOTHARI3 pages
AI SummaryDisposed

What did the High Court hold?

The High Court disposed of the writ petitions by directing the Commissioner of Income Tax (Appeals) to pass orders on merits expeditiously. No coercive measures were to be taken against the petitioner for 15 days.

What were the facts?

The petitioner filed writ petitions challenging assessment orders for AY 2011-12, 2012-13, and 2013-14. The appeals against these orders were pending before the Commissioner of Income Tax (Appeals).

What were the issues?

The primary issue was the pendency of appeals before the CIT(A) and the petitioner's request for expeditious disposal and a stay on coercive recovery.

Which sections of the Income-tax Act were involved?

Section 153A,Section 144,Section 143(3)

AI-generated summary — verify with the full judgment below

1/3 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2017 BEFORE THE HON’BLE Dr.JUSTICE VINEET KOTHARI WP Nos.49209-49211/2016 (T-IT) BETWEEN SRI B.K.KANAKARAJU SON OF SRI B.C.KEMPAIAH AGED 44 YEARS NO.97, BILESHIVALE VILLAGE DODDAGUBBI POST BANGALORE EAST TALUK BANGALORE – 560 077

...PETITIONER

(BY SRI S. PARTHASARATHI, ADVOCATE)

AND

1.

THE ASSISTANT COMMISSIONER

OF INCOME TAX, CENTRAL CIRCLE 1(2)

CENTRAL REVENUE BUILDING

QUEEN’S ROAD

BANGALORE – 560 001

2.

THE COMMISSIONER OF INCOME TAX

(APPEALS) – 11

C.R.BUILDING, QUEEN’S ROAD

BANGALORE – 560 001 ...RESPONDENTS

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER OF R-1 DATED 28.03.2016 PASSED UNDER SEC.153A RWS 144 OF THE ACT FOR THE

Date of order : 28.08.2017 in WP Nos.49209-49211/2016 Sri B.K.Kanakaraju vs. The Assistant commissioner of Income-Tax & another .

2/3

ASSESSMENT YEAR 2011-12 AND THE DEMAND NOTICE (ANNEX-F) AND THE ASSESSMENT ORDERS DATED 28.03.2016 PASSED UNDER SEC.153A RWS 143(3) OF THE ACT FOR THE ASSESSMENT YEARS 2012-13 AND 2013-14 AND THE DEMAND NOTICES (ANNEX-G AND H) AND ETC.

THESE PETITIONS COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

Mr. S. Parthasarathi, Adv. for petitioner

The only prayer made in the present petitions which is effectively pressed by the writ petitioner in these matters is that appeal against the assessment order dated 28.03.2016 for the Assessment Years - 2011-12, 2012- 2013 and 2013-2014, are pending before the Commissioner of Income Tax, (Appeals). Therefore, he may be directed to dispose of the appeals expeditiously.

2.

The learned counsel for the writ petitioner Mr. S.Parthasarathi has submitted that the appeal has since been taken up for final hearing by the Commissioner

Date of order : 28.08.2017 in WP Nos.49209-49211/2016 Sri B.K.Kanakaraju vs. The Assistant commissioner of Income-Tax & another .

3/3

of Income Tax, (Appeals) in the last week itself and now final hearing is fixed on 04.09.2017.

3.

In view of the aforesaid submission, the present writ petitions are disposed of. The learned Commissioner of Income Tax (Appeals) is expected to pass the orders on merits in accordance with law expeditiously. For a period of 15 days from today, no coercive measure be taken against the petitioner in pursuance of the impugned assessment order for recovery. No costs.

Copy be sent to the respondents forthwith.

Sd/- JUDGE

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →