Wp/1114/2025 Of Goverdhan J v. The Income Tax Officer

Digitallysigned byNANDINI DLocation:High CourtofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27 DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 1114 OF 2025 (TIT) BETWEEN: GOVERDHAN J., S/O JANARDHAN B. L., LEGAL HEIR OF B. L. JANARDHANA (DECEASED), F-1 M/S. JANARDHANA SILK HOUSE, J.C.ROAD, UNITY BUILDING, BANGALORE, KARNATAKA, INDIA – 560 002. PAN - ABIPJU6439P …PETITIONER (BY SMT. BORKAR SHEETAL SUBODH, ADVOCATE) AND: THE INCOME-TAX OFFICER, WARD-5(2)(1), BMTC BUILDING, 6 BLOCK, KORAMANGALA, BANGALORE, KARNATAKA – 560 095. …RESPONDENT (BY SRI. M.THIRUMALESH, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 16.05.2015 DIN NO. CPC/1415/A3/1434869646 VIDE ANNEXURE-B IN RESPECT OF THE RELEVANT ASSESSMENT YEAR 2014-15 UNDER THE INCOME-TAX 1961 PASSED BY THE RESPONDENT AUTHORITY 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, the petitioner seeks the following reliefs: “(i) Issue a Writ of Certiorari or in the like nature of quashing the impugned order dated 16.05.2015, CPC/1415/A3/1434869646, DIN No. vide ANNEXURE B, in respect of the relevant assessment year 2014-15, under the income-tax, 1961 passed by the respondent authority; (ii) issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authority to consider the rectification request filed by the petitioner vide acknowledgement No.899721700041215 for AY. 2014-15, Dated 04.12.2015 vide ANNEXURE-C; And delete the impugned demand which are leading to double income carried out by the respondent- assessing officer order dated 16.05.2015, DIN No.CPC/1415/A3/1434869646 vide ANNEXURE-B, in respect of the relevant assessment year 2014-15, under the income-tax, 1961 passed by the respondent authority; (iii) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authorities, not to proceed with any kind of coercive initiative against the order dated 16.05.2015, DIN No.CPC/1415/A3/1434869646, vide ANNEXURE-B, in respect of the relevant assessment year 2014-15, under the income-tax, 1961 passed by the respondent authority; till disposal of this Writ Petition; (iv) issue a Writ of Prohibition or any other writ of like nature, directing the respondents not to proceed with coercive steps by way of any proceedings of whatsoever in nature, with respect to the order dated 16.05.2015, DIN No. CPC/1415/A3/1434869646, vide ANNEXURE-B, in respect of the relevant assessment year 2014-15, under the income-tax, 1961 passed by the respondent authority; till disposal of this Writ Petition; and (v) pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interests of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. It is the grievance of the petitioner that his rectification request dated 04.12.2015 at Annexure-Csubmitted to the respondent has not been considered sofar by them nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondent submits that if reasonable time is given, they would consider and pass necessary order on the said rectification request. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondent is hereby directed to address the grievances of the petitioner and consider his rectification request dated 04.12.2015 at Annexure-C and pass appropriate order / take appropriate decision, in accordance with law, within a period of four months from the date of receipt of a copy of this order. 4. Per contra, learned counsel for the respondent submits that if reasonable time is given, they would consider and pass necessary order on the said rectification request. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondent is hereby directed to address the grievances of the petitioner and consider his rectification request dated 04.12.2015 at Annexure-C and pass appropriate order / take appropriate decision, in accordance with law, within a period of four months from the date of receipt of a copy of this order. With the aforesaid directions, the petition stands disposed off. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 22