By Sri Y v. Nc: 2023:Khc-D:14734Wp

Digitally signedbyMOHANKUMARB SHELARMOHANKUMARB SHELARDate:2023.12.1912:21:50 +0530 - 1 - IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 15 DAY OF DECEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE -WRIT PETITION NO. 107485 OF 2023 (TIT) BETWEEN: SMT. SHEELA PATHIKONDA VISHNUKUMAR,C/O. M/S. LAKSHMI PICTURE PALACE, HAMPI ROAD, HOSPET, BELLARY 583201. …PETITIONER (BY SRI H. R. KAMBIYAVAR AND SMT. ROOPA ANAVEKAR, ADVOCATES) AND: 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-4, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560095. BENGALURU-4, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560095. 2.THE NATIONAL FACELESSASSESSMENT UNIT, INCOME TAX DEPARTMENT ROOM NO. 245A, NORTH BLOCK, NEW DELHI 110001. ASSESSMENT UNIT, INCOME TAX DEPARTMENT ROOM NO. 245A, NORTH BLOCK, NEW DELHI 110001. 3.THE NATIONAL FACELESS APPEAL CENTRE,INCOME TAX DEPARTMENT, NORTH BLOCK, NEW DELHI-110001, INCOME TAX DEPARTMENT, NORTH BLOCK, NEW DELHI-110001, REP. BY THE JOINT COMMISSIONER (APPEALS) THE COMMISSIONER OF INCOME TAX (APPEALS).THE COMMISSIONER OF INCOME TAX (APPEALS). …RESPONDENTS (BY SRI Y. V. RAVIRAJ, ADVOCATE FOR RESPONDENTS NO. 1 TO 3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF PROHIBITION, NOT TO PROCEED FURTHER STEPS OR MEASURES OR ANY SUCH KIND OF INITIATIVES PERTAINING TO RECOVERY(S) PURSUANT TO THE IMPUGNED ASSESSMENT ORDER AND THE IMPUGNED DEMAND MADE THEREOF VIDE ANNEXURE-E AND - 2 - ANNEXURE-F, DIRECTING THE RESPONDENT AUTHORITIES TO REFRAIN FROM FURTHER COERCIVE STEPS, IN ANY MANNER OF WHATSOEVER IN NATURE, IN PURSUANT TO THE IMPUGNED ASSESSMENT ORDER AND DEMAND NOTICE, BOTH DATED 27-09-2023 FOR THE ASSESSMENT YEAR 2013-14 AND ISSUE A WRIT OF MANDAMUS OR WRIT DIRECTION TO THE 3RD RESPONDENT AUTHORITY TO EXPEDITIOUSLY DISPOSE OF THE APPEAL, VIDE APPEAL BEARING NO. CIT (A) AT ANNEXURE-G. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Learned counsel Sri Y. V. Raviraj, accepts notice on behalf of respondents. 2. This petition is filed seeking writ of prohibition prohibiting the respondents’ authority from proceeding with the recovery in terms of the assessment order dated 27.09.2023 made at Annexure-E and Demand Notice issued at Annexure-F. 3. The Annexure-F would reveal that Rs.1,59,54,313/- is demanded as a tax for the assessment year 2013-14. The records would also reveal that the petitioner has filed an appeal before the appellant authority and she seeks a writ of mandamus to direct the 3[rd] respondent-authority to dispose of the matter on merits as expeditiously as possible. 4. Learned counsel Sri Y. V. Raviraj, appearing for respondents would submit that this petition is not maintainable. In case, the petitioner intends to seek stay of the operation of the order dated 27.09.2023 passed by the assessing authority or the Demand Notice issued pursuant to the said order, under the Income Tax Act necessary application can be filed before the competent authority. Thus, he would contend that the writ petition is not maintainable. 5. Learned counsel for the petitioner at this juncture submits that after filing of an appeal, the assessee has paid Rs.22,19,837/- towards the part payment of tax demanded. Learned counsel for the respondents does not dispute this submission. 6. Under these circumstances, this Court is of the view the petitioner has to move necessary application before the authorities under the Income Tax Act, 1961, to seek appropriate interim measure as contemplated. With the above observations, the writ petition is disposed of. If the application is filed seeking appropriate interim measure same shall be considered expeditiously, and till then authority shall not take any coercive steps. This order is passed considering the fact that the assessee has made some payment during pendency of the appeal. Sd/- JUDGE