Wp/14406/2019 Of Smt Surekha Haran v. The Assistant Commissioner Of Income Tax

Digitallysigned byCHANDANAB MLocation:High CourtofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO.14406 OF 2019 (TIT) BETWEEN: SMT SUREKHA HARAN AGED ABOUT 48 YEARS, R/AT 1/1, 2 FLOOR BALAJI BUILDING, H. SIDDAIAH ROAD, BANGALORE-560 002. …PETITIONER (BY SRI. VIKRAM HUILGOL, SENIOR ADVOCATE FOR SMT. SHEETAL BORKAR, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5 (2) (1) BMTC BUILDING KORAMANGALA 80 FEET ROAD, BANGALORE-560 095. …RESPONDENT (BY SRI. E.I. SANMATHI AND SRI. DILIP, ADVOCATES) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER OF REASSESSMENT PASSED BY THE RESPONDENT U/S 143(3) R.W. SEC.147 OF THE ACT, RELEVANT TO THE ASSESSMENT YEAR 2011-12, DTD 28.12.2018, I.E., VIDE ANNX-G AND THE CONSEQUENTIAL DEMAND NOTICE ISSUED BY THE RESPONDENT RELEVANT TO THE ASSESSMENT YEAR 2011-12 DTD 28.12.2018 I.E., VIDE ANNX-H. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM:HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “a) Issue a Writ of Certiorari or such other Writ of appropriate nature and quash the impugned order of re-assessment passed by the Respondent U/s. 143(3) r.w. Sec. 147 of the Act, relevant to the Assessment Year 2011-12 dated 28.12.2018 i.e., Annexure-‘G’ and the consequential demand notice issued by the respondent, relevant to the Assessment Year 2011-12 dated 28.12.2018 i.e., Annexure-‘H’ ; and b) Grant such other relief’s as this Hon’ble Court may deem fit in the circumstances of the case, in the interest of equity and justice.” 2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. Though several contentions have been urged by both sides in support of their respective claims, having regard to the availability of equally efficacious and alternative remedy by way of an appeal before the Appellate Authority, without expressing any opinion on the merits / demerits of the rival contentions, I deem it just and appropriate to dispose of this petition reserving liberty in - 3 - favour of the petitioner to file an appeal before the Appellate Authority. If such an appeal is filed within a period of six weeks from today, the time spent by the petitioner before this Court between 28.03.2019 till today shall be excluded under Section 14 of the Limitation Act and the Appellate Authority is directed to dispose of the said appeal as expeditiously as possible. 4. All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE