Wp/20843/2021 Of Bhagya A L v. The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA, BENGALURUDATED THIS THE 2 DAY OF DECEMBER, 2021 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMARWRIT PETITION No.20843 OF 2021 (TAT) BETWEEN: BHAGYA A.L.,AGED 52 YEARS,J.W.T.P., GROUND FLOOR,HIGH COURT OF KARNATAKA, AMBEDKAR VEEDHI,|OPPO. TO VIDHANA SOUDRKA,BENGALURU — 560 0071,KARNATAKA|... PETITION (BY SRI. GAUTAM 8S. BHARADWAJ, ADVOCATE) AND: THE ADDITIONAL /JOINT /DEPUTY /|ASSISTANT COMMISSIONER OF INCOME TAX,INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE,DELRMI. (BY SRI. K.V. ARAVIND, ADVOCATE) | _ RESPONDENT THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF|THE CONSTITUTION OF INDIA PRAYING TO QUASH THEASSESSMENT|ORDERDATED20.09.2021FORTHE.ASSESSMENT YEAR 2019-20 PRODUCED AND MARKED AS.ANNEXURE — M AND ETC. THIS W.P. COMING ON FOR|PRELIMINARY HEARING IN BGROUP, [AIS DAY, THE COURT MADE THE FOLLOWING:- ORDER In this petition, petitioner seeks quashing of the impugnedAssessment Order at Annexure — M dated 20.09.2021 and theimpugned Demand Notice at Annexure — N aated 20.09.2021 and for other reliegvs. |Heard learned counsel for the petitioner and|learned counsel for the respondent and perused the material onrecord. 3.in addition to reiterating the various contentions|urged In the petition and referring to the documents produced by|the petitioner, learned counsel for the petitioner submits that one of the grounds urged in the petition is that the Statement at.Annexure — P dated 04.05.2019 showing the financial year-wisebreak-up of the Central Pay Scale arrears in respect of officers /)Officials of High Court of Karnataka w.e.f. 06.10.2004, which)includes the petitioner also has not been referred to orconsidered by the respondent before passing the impugned)Assessment Order. It is suomitted tnat apart from several other|legal infirmities and errors in the impugned order at Annexure —|M, non-consideration of Statement at Annexure — P dated)04.05.2019 would alone vitiate the impugned assessment order, and demand notice, which deserves to be set aside on this)ground alone. 4Per contra, learned counsel for the respondentwould support the impugned assessment order and demandnotice and submits that there is no merit in the petition and the|same Is llable to be dismissea. 5.|As rightly contended by the learned counsel for the|petitioner, a perusal of the impugned assessment order willclearly indicate that though Annexure — P / Statement dated.04.05.2019 issued by the employer |.e., this Court, is an official document, the respondent has failed to consider or appreciatethe same at the time of passing of the impugned order andconsequently, the impugned assessment order deserves to beset aside on this ground alone and the matter remitted back to the respondent for reconsideration afresh bearing in mind the)aforesaid Statement at Annexure — P dated 04.05.2019 issued|by the employer t.e., this Court. 6.|In the result, | pass the following: +,-., 1)Petition is nerebyallowed ii)|The impugned Assessment Order at Annexure — M|dated 20.09.2021 and the impugned DemandNotice at Annexure — N dated 270.09.720271 anereby set aside.dated 20.09.2021 and the impugned DemandNotice at Annexure — N dated 270.09.720271 anereby set aside. II)|Matter is remitted back to the respondent forreconsiderationafresh bearingIn|ming tneStatement at Annexure — P aated 04.05.2019|Issued by the Karnataka High Court and other|material on record.reconsiderationafresh bearingIn|ming tneStatement at Annexure — P aated 04.05.2019|Issued by the Karnataka High Court and other|material on record. 6.|In the result, | pass the following: +,-., 1)Petition is nerebyallowed ii)|The impugned Assessment Order at Annexure — M|dated 20.09.2021 and the impugned DemandNotice at Annexure — N dated 270.09.720271 anereby set aside.dated 20.09.2021 and the impugned DemandNotice at Annexure — N dated 270.09.720271 anereby set aside. II)|Matter is remitted back to the respondent forreconsiderationafresh bearingIn|ming tneStatement at Annexure — P aated 04.05.2019|Issued by the Karnataka High Court and other|material on record.reconsiderationafresh bearingIn|ming tneStatement at Annexure — P aated 04.05.2019|Issued by the Karnataka High Court and other|material on record. IV)Liberty is reserved in favour of the petitioner to'furnisn additional objections and all adaitional|documents in support of her claim including the|statement at Annexure — P before the respondent,who Is directed to hear the petitioner and pass)appropriate orders in accordance with law.furnisn additional objections and all adaitional|documents in support of her claim including the|statement at Annexure — P before the respondent,who Is directed to hear the petitioner and pass)appropriate orders in accordance with law. SD/- JUDGE