Wp/11018/2025 Of Mr. Chikmagalur Jayaram Vishwanath v. Assistant Commissioner Of Income Tax

Digitallysigned byMALATESHK Csigned byMALATESHK C Location:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION No.11018 OF 2025 (TIT) BETWEEN: MR. CHIKMAGALUR JAYARAM VISHWANATH AGED 62 YEARS, (SENIOR CITIZENS BENEFIT NOT CLAIMED) SON OF LATE JAYARAM RESIDING AT SHANTI NILAYA, CHANNAPURA ROAD KOTE, CHIKMAGALUR - 577101, KARNATAKA …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HASSAN, INCOME TAX OFFICE, AAYAKAR BHAVAN, BELUR ROAD, VIJYANAGAR 2 STAGE, HASSAN – 573201 VIJYANAGAR 2 STAGE, HASSAN – 573201 2. DEPUTY DIRECTOR OF INCOME-TAX (INV), (OSD), CHITRADURGA, CHITRADURGA, AAYAKAR BHAVAN, TAMATKAL ROAD, MEDEHALLY, CHITRADURGA – 577 502 TAMATKAL ROAD, MEDEHALLY, CHITRADURGA – 577 502 3. DEPUTY DIRECTOR OF INCOME-TAX, (INV), PANAJI GOA, (INV), PANAJI GOA, AAYAKAR BHAVAN, PLOT NO.5, EDC COMPLEX, PATTO PLAZA, PANAJI-403 002 4. DISTRICT VALUATION OFFICER, VALUATION CELL (KARNATAKA AND GOA), ‘A’ WING, 4 FLOOR, KENDRIYA SADAN, KORAMANGALA, BANGALORE – 560034 KORAMANGALA, BANGALORE – 560034 5. COMMISSIONER OF INCOME-TAX, (APPEALS), NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, ROOM NO. 245-A, NORTH BLOCK NEW DELHI – 110001 NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT, ROOM NO. 245-A, NORTH BLOCK NEW DELHI – 110001 6. TAX RECOVERY OFFICER, (CENTRAL), PANAJI, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, PLOT NO.5, EDC COMPLEX, PATTO PLAZA, PANAJI-403002 PANAJI, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, PLOT NO.5, EDC COMPLEX, PATTO PLAZA, PANAJI-403002 7. TAX RECOVERY OFFICER, (CENTRAL), BANGALORE, INCOME TAX DEPARTMENT, C.R. BUILDING, NO. 1, QUEEN'S ROAD, BENGALURU – 560001 (BY SRI M.DILIP, ADVOCATE) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ASSESSMENT ORDER DATED 23.04.2021 BEARING DIN NO.ITBA/AST/M/153A/2021-22/1032628940(1) PASSED BY THE 1 RESPONDENT UNDER SECTION 153A READ WITH SECTION 143(3) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-A) AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs: “(i) Quashing the impugned assessment order dated 23.04.2021 bearing DIN No.ITBA/AST/M/ 153A/2021-22/1032628940(1) passed by the 1[st]respondent under Section 153A read with Section 143(3) of the Income-Tax Act,1961 for the assessment year 2015-16 Annexure-A. ii) Quashing the impugned notice of demand dated 23.04.2021 bearing DIN No.ITBA/AST/M/ 153A/2021-22/10326290/44(1) issued by the 1[st]respondent under Section 156 of the Income-Tax Act, 1961 for the assessment year 2015-16(Annexure-A1). iii) Quashing the impugned letter of recovery dated 28.02.2023 bearing DIN and letter No.ITBA/COM/F/17/2022-23/1050205438(1) issued by the 7[th] respondent under various relevant provisions of the Income-Tax Act,1961 (annexure-B). iv) Quashing the impugned bank attachment notice dated 24.02.2025 bearing DIN and Notice No.ITBA/COM/F/17/2024-25/1073648464(1) issued by the 6[th] respondent under Section 226(3) of the Income Tax Act, 1961 (Annexure-C). (v) In the alternative to the above, direct the concerned First Appellate Authority/Respondent No.5 to adjudicate and dated 11.07.2022 vide Annexure-N and dispose off appeal No.NFAC/2014-15/10072886, E-filed by the petitioner vide E-Acknowledgement No. 632641140041021 (Annexure-M1) dated 04.10.2021 expeditiously as possible and in accordance with law.” iii) Quashing the impugned letter of recovery dated 28.02.2023 bearing DIN and letter No.ITBA/COM/F/17/2022-23/1050205438(1) issued by the 7[th] respondent under various relevant provisions of the Income-Tax Act,1961 (annexure-B). iv) Quashing the impugned bank attachment notice dated 24.02.2025 bearing DIN and Notice No.ITBA/COM/F/17/2024-25/1073648464(1) issued by the 6[th] respondent under Section 226(3) of the Income Tax Act, 1961 (Annexure-C). (v) In the alternative to the above, direct the concerned First Appellate Authority/Respondent No.5 to adjudicate and dated 11.07.2022 vide Annexure-N and dispose off appeal No.NFAC/2014-15/10072886, E-filed by the petitioner vide E-Acknowledgement No. 632641140041021 (Annexure-M1) dated 04.10.2021 expeditiously as possible and in accordance with law.” 2.After arguing the matter for some time, learned counsel for the petitioner submits that the appeal filed by the petitioner before respondent No.5 appellate authority is still pending adjudication and present petition may be disposed of directing respondent No.5 to dispose of the appeal within stipulated time frame in accordance with law and also by directing respondent not to take precipitative/coercive steps against the petitioner till disposal of the appeal. 3.The aforesaid submission is placed on record. 4.Accordingly, the petition is disposed of with a direction to respondent No.5 to dispose of the appeal filed by the petitioner within a period of three months from the date of receipt of copy of this order. 5.In addition thereto, respondent shall not take precipitative/coercive steps against the petitioner and the impugned bank attachment notices at Annexure- C shall remain in abeyance till disposal of the appeal by respondent No.5. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE kcm List No.: 3 Sl No.: 1