Wp/1979/2023 Of B Omprakash Bajaj v. The Assistant Director Of Income Tax

Digitallysigned byNARASIMHAMURTHYVANAMALALocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24 DAY OF FEBRUARY,2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO.1979 OF 2023(T-IT) BETWEEN: B OMPRAKASH BAJAJ S/O SRI BALDEV H BAJAJ AGED ABOUT 70 YEARS NO.46, 1 FLOOR ”SREEJIKRUPA” 4 CROSS GANDHINAGAR BANGALORE-560009 …PETITIONER (BY SRI. R. RAMA MURTHY, ADVOCATE) AND: THE ASSISTANT DIRECTOR OF INCOME TAX CENTRAL PROCESSIGN CENTRE BANGALORE-560500 …RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 CONSTITUTION OF INDIA, PRAYING TO QUASHING THE INTIMATION ORDER DATED 05.07.2022 PASSED U.S 143(1) OF ACT IN NO.CPC/2122/A3/243786521 ISSUED BY THE RESPONDENT, ASSISTANT DIRECTOR OOF INCOME TAX CPC (ANNEXURE-D) TO THIS WRIT PETITION, THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner is aggrieved by the intimation order dated 05.07.2022 under Section 143[1][a] of the Income Tax Act, 1961, and the petitioner’s grievance is premised in the contention that though response was filed on 29.03.2022, the intimation order is issued without considering the same. Sri. R. Rama Murthy, the learned counsel for the petitioner, relies upon Annexure-C, an extract of the portal, to contend that the response was indeed filed on 29.03.2022. Sri. Dilip M., the learned counsel for the respondent, is unable to controvert but he clarifies that the nature of response is not available from Annexure-C. It is obvious that the petitioner’s response dated 29.03.2022 is not considered, and in that event, the impugned intimation order dated 05.07.2022 will have to be revisited after giving another opportunity to the petitioner to file his response. As such, the petition stands disposed of quashing the intimation order dated 05.07.2022 [Annexure-D] directing the respondent to enable an opportunity to the petitioner to file a response once again and then proceed in accordance with law. SD/- JUDGE SA