MR. M R NITHIN vs. THE INCOME TAX OFFICER

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WP/4526/2017HC KarnatakaKAHC01001892201728 August 2017Bench: VINEET KOTHARI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition was not maintainable due to the availability of an alternative remedy. The court directed that if an appeal is filed within thirty days, the Appellate Authority should entertain it without raising objections regarding limitation.

What were the facts?

The petitioner filed a writ petition challenging an assessment order passed under Section 143(3) of the Income Tax Act. The petitioner also challenged a consequential notice of demand issued under Section 156 of the Act.

What were the issues?

The primary issue was the maintainability of a writ petition when an alternative statutory remedy of appeal is available. The court considered whether to entertain the writ petition or direct the petitioner to pursue the statutory appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 156,Section 246

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2017 BEFORE THE HON’BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION No.4526 OF 2017 (T-IT ) BETWEEN MR. M.R.NITHIN L/R LATE MR. M.S.RAMANANDA S/O LATE MR. M.S.RAMANANDA AGED ABOUT 28 YEARS, RESIDING AT: M/S BASAVESHWARA RICE MILL G.R.HALLY, CHITRADURGA-577502. ...PETITIONER

(BY SRI. PRADEEP KUMAR J., ADVOCATE FOR SRI. HARISH V.S., ADVOCATE)

AND

THE INCOME TAX OFFICER WARD-2 TAMATAKAL ROAD, MEDEHALLI CHITRADURGA-577502.

...RESPONDENT

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER PASSED BY THE RESPONDENT U/S. 143(3) OF THE INCOME TAX ACT, 1961, DATED 20.12.2016 FOR THE ASSESSMENT YEAR 2014-15 I.E., ANNX-C AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT U/S 156 OF THE INCOME TAX ACT 1961 DATED 20.12.2016 FOR THE ASSESSMENT YEAR 2014-15 I.E., ANNX-C1 AND ETC.

Date of order : 28.08.2017 in WP No.4526/2017 . Mr. M.R.Nithin vs. The Income Tax Officer

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

ORDER

Mr. Pradeep Kumar J., Adv. for Mr. Harish V.S., Adv. for Petitioner.

1.

This Petition is directed against the impugned assessment order passed under Section 143 (3) of the Income Tax Act, 1961.

2.

In view of availability of an alternative remedy by way of appeal under Section 246 of the Income Tax Act before the Commissioner of Income Tax (Appeals), this writ petition is not maintainable and the same is accordingly disposed of.

3.

If such Appeal is filed by the petitioner within thirty days from today, the Appellate Authority shall entertain the same without raising the objection regarding limitation in the matter.

Date of order : 28.08.2017 in WP No.4526/2017 . Mr. M.R.Nithin vs. The Income Tax Officer

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Copy of this order be sent to the respondents forthwith.

Sd/- JUDGE

ckl

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