Order v. Income-Tax Officer, (2003) 299 Itr 19 (Sc) Which States As Under

IN THR HIGH COURT OF KARNATAKA AT BBNGALURU| DATEBD THIS THE 2 DAY OF FEBRUARY, 2020 BEFORE THERE HON’BLE MR. JUSTICE KRISHNA S.DIXI mWRIT PETITION NO.5583 OF 2019 (TIT) BETWEEN: RAJATHA B ESHWAR,D/O H.S.ESHWAR,AGED ABOUT 31 YEARS,#1328, 0 CROSS, MAIN ROAD, HAL III STAGE,|BENGALURU —-— 560 O75 ... PETITIONER (BY SRI. G.VENKATESH, ADVOCATE, AND: THE INCOME TAX OFFICER,WARD-4(2)(2),3 FLOOR, BMTC BUILDING,SOFT ROAD, O BLOCK,KORAMANGALA,BBNGALRURU — 560 095. —. RBSPONDBENT (BY SRI. K.V.ARAVIND, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &|22/ OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE.IMPUGNEBED NOTICK [SSUBD IN I.T.N.S.34 UNDER SBKCTION 1OF THR ACT BY THR RESPONDENT FOR THR ASSKSSMENT|YHAR|2013-14.VIDEKANNE XURE-ADTD07.04.2016(ERRONEOUSLY TYPED AS 07.04.2017) AS ONE WITHOUTJURISDICTION; AND ETC. THIS WRIT PRTITION COMING ON FOR ORDERSTHIS DAY,THR COURT MADE THR FOLLOWING: ORDER Petitioner-Assessee has presented this writ petition forlaying a challenge to the Assessment Order dated 29.12.2018,a copy whereof is at Annexure-Bl1 covering the AssessmentYear 2013-14 made by the respondent under Section 143(3)r/w 147 of the Income Tax Act, 1961. Petitioner grieves thathis Objections preceding the Assessment Order ought to havebeen considered by the respondent and this having not beendone, there is a gross violation of principles of natural justice. 2 |On request, learned Senior Panel Counsel Sri.K.V.Aravind having accepted notice for the respondent,opposes the writ petition|inter aliacontending that thepetitioner has an alternate and equally efficacious remedy ofappeal and therefore, he should be relegated to the same. — 3.|Having heard the learned counsel for the partiesand having perused the petition papers, this Court is of aconsidered opinion that reprieve needs to be granted to thepetitioner in view of settled position of law vide decision of theApex Court in GKN DRIVESHAFTS (INDIA) LTD. V. INCOME-TAX OFFICER, (2003) 299 ITR 19 (SC) which states as under: “... it was clarified that when a notice undersection 148 ts issued, the proper course of action for'the noticee is to file return and if he so desires, to seekreasons for issuing notice. The Assessing Officer isbound to furnish reasons within a reasonable time. Onreceipt of reasons, the noticee is entitled to fileobjections to issuance of notice and the AssessingOfficer is bound to dispose of the same by passing aspeaking order. In the instant case, as the reasons|had been disclosed in the proceedings, the AssessingOfficer had to dispose of the objections, tf filed, bypassing a speaking order, before proceeding with the|assessment.” In the above circumstances, this writ petition succeeds; aWrit.OT Certiorar|issuesquashingthe|impugnedAssessment Order & the consequential Demand Notice;matter is remitted to the respondent for consideration afreshfrom the stage of treating the Objections filed by the petitioner. Time for compliance is three months. All contentions of the parties are kept open. No costs. DS| Sd/-|JUDGE