Wp/101738/2022 Of Shri. Ajit v. The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax

Digitally signed byPREMCHANDRA M RLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 4 DAY OF APRIL, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI -WRIT PETITION NO. 101738 OF 2022 (TIT) BETWEEN: SHRI. AJIT S/O. APPASAHEB PADASALI, AGE: 44 YEARS, OCC: BUSINESS, R/O: HOUSE NO.100, MAITRI GALLI, JAMKHANDI, DIST: BAGALKOT-587 301. … PETITIONER (BY SRI. SANGRAM S. KULKARNI, ADVOCATE) AND: THE ADDITIONAL/JOINT /DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI-110 001. … RESPONDENT (BY SRI. M. THIRUMALESH AND SMT. ROOPA ANVEKAR, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR HEARING-INTERLOCUTORY APPLICATION, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Sangram S.Kulkarni., counsel for the petitioner and Sri.M.Thirumalesh., counsel for the respondent have appeared in person. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the assessment order dated 24.03.2022 vide Annexure-D and demand notice dated 24.03.2022 vide Annexure-E issued by the respondent. 3. A show cause notice under Section 144 of the Income Tax Act, 1961 was issued to the petitioner for the assessment year 2017-18 on 28.02.2022. The assessee suitably replied by furnishing the necessary documents. The Department passed the assessment order on 24.03.2022. Subsequently, demand notice under Section 156 came to be issued. Under these circumstances, the petitioner is before this Court. 4. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with utmost care. - 3 - 5. The grievance of the petitioner is that the Department has not considered the reply submitted by him and erroneously proceeded with the matter. Hence, the petitioner is seeking a remand. Counsel Sri.M.Thirumalesh in presenting his arguments vehemently contends that there is nothing on record to show that the assessee had uploaded his reply through E-portal and no acknowledgement has been furnished to substantiate the same. Counsel, therefore, submits that an appropriate order may be passed. 6. A true hard copy of the reply submitted by the assessee through e-portal is furnished along with Writ Petition and the same is marked as Annexure-C. It runs about 23 pages. In the assessment order, except for stating that the assessee has failed to submit documentary evidence to substantiate his claim or source of cash deposit, nothing in detail has been considered by the Department. Hence, the matter requires a remand. 7. The Writ of Certiorari is ordered. The assessment order dated 24.03.2022 passed by the respondent and the demand notice dated 24.03.2022 issued by the respondent vide Annexures-D and E are quashed. The matter is remanded to the respondent to the stage of reply to the notice under Section 144 of the Act. The petitioner is at the liberty to submit his reply through e-portal. A direction is issued to the respondent to issue notice to the petitioner calling all the documents and the information. 8. Resultantly, the Writ Petition is allowed and remanded. Because of the disposal of the Writ Petition, all pending interlocutory applications, if any are disposed of, and the interim order, if any granted by this Court stands discharged. Sd/- (JYOTI MULIMANI) JUDGE MRP/RH LIST NO.: 1 SL NO.: 32