Wp/104689/2021 Of Shri. Sham Alias Gangadhar v. The Assistant Commissioner Of Income Tax

MOHANKUMARB SHELARDigitally signedbyMOHANKUMARB SHELAR IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 25 DAY OF SEPTEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM -WRIT PETITION NO. 104689 OF 2021 (TIT) BETWEEN: SHRI. SHAM ALIAS GANGADHAR VAIJNATHRAO MUCHANDI, AGE. 60 YEARS, OCC. BUSINESS, R/O. 357, ANANDWADI, SHAHAPUR, BELAGAVI-590003 …PETITIONER (BY SRI. SANGRAM S KULKARNI.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, BELAGAVI FEROJ KHIMJIBHAI COMPLEX, OPPOSITE CIVIL HOSPITAL, DR. B. R. AMBEDKAR ROAD, BELAGAVI-590001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), BELAGAVI FEROJ KHIMJIBHAI COMPLEX, OPPOSITE CIVIL HOSPITAL, DR. B. R. AMBEDKAR ROAD, BELAGAVI-590001. …RESPONDENTS (BY SRI.Y.V.RAVIRAJ, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I. ISSUE A WRIT OF CERTIORARI AND QUASH THE IMPUGNED ASSESSMENT ORDERS DATED 31.01.2014 PASSED BY THE RESPONDENT NO.1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, BELAGAVI FOR THE AY 2008-09 VIDE ANNEXURE-B. II. ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.2 THE COMMISSIONER OF INCOME TAX(APPEALS), BELAGAVI OR ANY OTHER COMPETENT AUTHORITY TO DISPOSE OF THE APPEAL FILED BY THE PETITIONER ON 17.02.2014 FOR THE AY 2008-09 VIDE ANNEXURE-C EXPEDITIOUSLY WITHIN THREE MONTHS IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Learned counsel Sri.Y.V.Raviraj is directed to take notice for respondent Nos.1 and 2. 2.Learned counsel for the petitioner placed reliance on the judgment rendered by Co-ordinate Bench of this court in W.P.No.103017/2023 and seeks leave of this court to dispose of the writ petition reserving liberty to prefer an appeal before the competent Appellate Authority. 3.Reserving liberty to the petitioner to prefer an appeal before the competent Appellate Authority, this writ petition is disposed off. 4.In the event, petitioner filed an appeal before the Appellate Authority within a period of four weeks from the date of receipt of copy of this order, the Appellate Authority shall consider the said appeal on merits and decide the same as expeditiously as possible within an outer limit of four months from the date of filing of the appeal. Sd/- JUDGE MBS List No.: 2 Sl No.: 1