Wp/200748/2021 Of Smt Bhimabai v. The Principal Commissioner Of Income Tax And Ors

| IN THE HIGH COURT OF KARNAT AKAKALABURAGI BENCEH DATED THIS THE 25 DAY OF AUGUST, 2021BEFORE. THE HON‘'BLE MR.JUSTICE NATARAJ) RANGASWAM %WRIT PETITION No.200748/2021 (TIT) BETWEEN SMT. BHIMABAI W/O NIJALINGAPPA |SINCE DECEASED BY HER LR.SRI. REVANASIDDAPPAS/O: NIJALINGAPPA KATTIMANIAGE: 63 YEARS|R/O: NAGANAHALLITQ & DIST: KALABURAGI... PETITIONER (BY SMT. RATNA N. SHIVAYOGIMATH, ADVOCATE). AND Ol.|THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN| SEDAM ROAD, KALABURAGI-585 102.| O2..THE ASSISTANT COMMISSIONER &| LAND ACQUISITION OFFICER, KALABURAGI-585 101. O03.THE INCOME TAX OFFICER. WARD-3, SEDAM ROAD. KALABURAGI-585102.wa. RESPONDENTS| (SRILAMEETKUMAR DESHPANDE, ADV., FOR R1ITORSSRI. MALLIKARJUN SAHUKAR, HCGP FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES)226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING|TO (A) ISSUE A WRIT OR DIRECTION OR ORDER WRIT IN|THE NATURE OF CERTIORARI, QUASHING THE ORDER|DATED 13.05.2019 PASSED BY THE RESPONDENT NO.1 IN|F.NO. /119(2)(B)/PR.CIT/GLB/2018-19, VIDE ANNEXURE-G, (B) ISSUE A WRIT OR DIRECTION OR ORDER WRIT IN|THE.NATUREOFMANDAMUS,DIRECTING|THERESPONDENTS NO.1 AND 3 TO ALLOW THE APPLICATION|OF THE MOTHER OF THE PETITIONER FOR PERMISSION|TO FILE IT RETURNS FOR THE ASSESSMENT YEAR 2701/18BYCONDONING|THE.DELAY,PRODUCEDAT|ANNEXURES-C AND D RESPECTIVELY, (C) ISSUE A WRIT|OR DIRECTION OR ORDER WRIT IN THE NATURE OF|MANDAMUS, DIRECTING THE RESPONDENTS NO.1 AND 3.TO REFUND THE AMOUNT OF 10% TDS DEDUCTED AS PER|FORM NO.16A, VIDE ANNEXURE-F AND ETIC., | THIS PETITION COMING ON FOR PRELIMINARYHEARING THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER Tnis writ petition is filed Dy the Assessee cnallengingan order passed under Section 119 (2)(b) of the Income-tax Act, 1961 dated 13.05.2019, by which an application|filed by the petitioner for condonation of delay in filing the|returns of income-tax for the Assessment Year 2017-18,|was rejected. O2..The learned counsel for the respondents No.1|to 3 submitted that the order impugned in this writ petitionis revisable before the Chief Commissioner of Income-Tax|under Section 2764 of the Income-Tax Act. 03.)In that view of the matter, this writ petition is not maintainable in view of tne existence of an aijternateefficaciousremedy. Therefore,tne|writ.petitionIS dismissed. O04,It is open to the petitioner to avail the revisionremedy before the Chief Commissioner of Income-Tax. If such a revision is filed before the Chief Commissioner of Income-Tax, the time consumed in pursuing this writ!petition shall be enlarged for the purpose of determining|whether the revision is within the limitation or not? If the|revision petition is filed within one month from today, the|Chief Commissioner of Income Tax snali decide and snall|pass appropriate orders within a period of three months|thereafter. Sd/-—JUDGE