Wp/12183/2025 Of Mr Chikmagalur Jayaram Vishwanath v. Assistant Commissioner Of Income Tax

Digitallysigned byCHANDANAB MLocation:High CourtofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 12183 OF 2025 (TIT) BETWEEN: MR. CHIKMAGALUR JAYARAM VISHWANATH SON OF LATE. JAYARAM AGED ABOUT 62 YEARS RESIDING AT SHANTI NILAYA CHANNAPURA ROAD KOTE CHIKMAGALUR - 577101, KARNATAKA. …PETITIONER (BY SRI. SANDEEPANI A. NEGLUR, ADVOCATE SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, HASSAN CENTRAL CIRCLE, HASSAN INCOME TAX OFFICE AAYAKAR BHAVAN, BELUR ROAD VIJYANAGAR 2 STAGE HASSAN - 573201. 2. DEPUTY DIRECTOR OF INCOME-TAX (INV), (OSD), CHITRADURGA (INV), (OSD), CHITRADURGA AAYAKAR BHAVAN, TAMATKAL ROAD MEDEHALLY, CHITRADURGA - 577502. 3. INCOME-TAX OFFICER WARD 1 CHICKMAGALUR INCOME TAX OFFICE, COURT ROAD CHICKAMANGALUR - 577101. 4. ADDITIONAL DIRECTOR OF INCOME-TAX (INV), UNIT - 1(2)(3), BENGALURU (INV), UNIT - 1(2)(3), BENGALURU C.R. BUILDING (ANNEXE), NO. 1, QUEEN'S ROAD, BENGALURU - 560001. QUEEN'S ROAD, BENGALURU - 560001. 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), BANGALORE INCOME TAX DEPARTMENT C.R. BUILDING, NO. 1 QUEEN'S ROAD, BENGALURU - 560001 (CENTRAL), BANGALORE INCOME TAX DEPARTMENT C.R. BUILDING, NO. 1 QUEEN'S ROAD, BENGALURU - 560001 7. TAX RECOVERY OFFICER (CENTRAL), PANAJI INCOME TAX DEPARTMENT AAYAKAR BHAVAN, PLOT NO.5 EDC COMPLEX, PATTO PLAZA PANAJI - 403002. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER DATED 23.04.2021 BEARING DIN NO. ITBA/AST/M/153A/2021-22/1032632188(1) PASSED BY THE 1ST RESPONDENT UNDER SECTION 153A READ WITH SECTION 143(3) OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2018-19 (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) Quash the Impugned Assessment Order dated 23.04.2021 bearing DIN No. ITBA/AST/M/153A/ 2021-22/1032632188(1) passed by the 1st Respondent under Section 153A read with section 143(3) of the Income-Tax Act, 1961 for the Assessment Year 2018-19 (Annexure-A). (II) Quash the impugned notice of demand dated 23.04.2021 bearing DIN NO. ITBA/AST/M/153A/ 2021-22/1032632416(1) issued by the 1st respondent under section 156 of the income-tax act, 1961 for the assessment year (Annexure- A-1). 2018-19 (III) Quash the Impugned Assessment Order dated 23.04.2021 bearing DIN No. ITBA/AST/S/143(3)/ 2021-22/1032654333(1) passed by the 1st Respondent under Section 143(3) of the Income-Tax act, 1961 for the Assessment Year 2019-20 (Annexure-B). (IV) Quash the Impugned Notice of Demand dated 23.04.2021 bearing DIN No. ITBA/AST/S/156/2021-22/1032654351(1) issued by the 1st Respondent under Section 156 of the Income-Tax Act, 1961 for the Assessment year 2019-20 (Annexure B-1). (V) Quash the Impugned Computation sheet dated 23.04.2021 bearing DIN & Document No. ITBA/AST /S/183/2021-22/103265347(1) issued by the 1st Respondent for the Assessment Year 2019-20 (Annexure B-2). (VI) Quash the Impugned Notice of Demand dated 17.05.2022 in Form No. I.T.C.P. 1 bearing DIN & Document No. ITBA/RCV/S/301/2022-23/ 1043046370(1) issued by the 6th Respondent for the Assessment Year 2018-19 (Annexure C). (VII) Quash the Impugned Notice of demand dated 17.05.2022 in Form No. I.T.C.P. 1 bearing DIN & Document No. ITBA/RCV/S/301/2022-23/ 1043046546(1) issued by the 6th Respondent for the Assessment Year 2019-20 (Annexure C-1). (V) Quash the Impugned Computation sheet dated 23.04.2021 bearing DIN & Document No. ITBA/AST /S/183/2021-22/103265347(1) issued by the 1st Respondent for the Assessment Year 2019-20 (Annexure B-2). (VI) Quash the Impugned Notice of Demand dated 17.05.2022 in Form No. I.T.C.P. 1 bearing DIN & Document No. ITBA/RCV/S/301/2022-23/ 1043046370(1) issued by the 6th Respondent for the Assessment Year 2018-19 (Annexure C). (VII) Quash the Impugned Notice of demand dated 17.05.2022 in Form No. I.T.C.P. 1 bearing DIN & Document No. ITBA/RCV/S/301/2022-23/ 1043046546(1) issued by the 6th Respondent for the Assessment Year 2019-20 (Annexure C-1). (VIII) Quash the Impugned Letter of Recovery dated 29.08.2022 bearing DIN and letter no. ITBA/COM/F/17/2022-23/1045016616(1) issued by the 6th Respondent under various relevant provisions of the Income-Tax Act, 1961 (Annexure C-2). (IX) Quash the impugned Bank Attachment Notice dated 06.03.2023 bearing DIN & Notice No. ITBA/COM/F/17/2022-23/1050455193(1) issued by the 6th Respondent under section 226(3) of the Income-Tax Act, 1961 (Annexure D). (X) Quash the impugned Bank Attachment Notice dated 24.02.2025 bearing DIN & Notice no. ITBA/COM/F/17/2024-25/1073647769(1) issued by the 7th Respondent under Section 226(3) of the Income-Tax Act, 1961 (Annexure E). (XI) In the alternative to the above, Direct the concerned first appellate authority/Respondent no. 5 to adjudicate and dispose off Appeals bearing nos. NFAC/2014-15/10087365 and NFAC/2018-19/10096768 for the Assessment Years 2018-19 and 2019-20 vide Annexure-S and S1 e-filed by the Petitioner vide e-acknowledgement nos. 632663530041021 and 632651840041021 (Annexure Q-1 and R-1) as expeditiously as possible and in accordance with law. (XII) Direct Respondent no. 6 and 7 to not take any coercive steps to recover the Demand raised in the Impugned Assessment Orders dated 23.04.2021 bearing DIN No. ITBA/AST/M/153A/2021-22/1032632188(1) and dated 23.04.2021 bearing DIN No. ITBA/AST/S/143(3)/2021-22/ 1032654333(1) for the Assessment Years 2018-19 and 2019-20 (Annexure A and B), till the disposal of the Appeals before the 5th Respondent. " 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 the 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 respondents 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, respondents shall not take precipitative/coercive steps against the petitioner and the impugned Bank Attachment Notices at Annexures-D and E shall remain in abeyance till disposal of the appeal by respondent No.5. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE NBM List No.: 2 Sl No.: 42