Wp/23582/2024 Of Sri Raja Reddy (Huf) v. The Assistant Commissioner Of Income Tax

Digitally signed by KORLAHALLIBHARATHIDEVIKRISHNACHARYALocation: HIGH COURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 23582 OF 2024 (TRES) BETWEEN: SRI. RAJA REDDY (HUF) LEGAL HEIR OF SRI. R ANUP, AGED ABOUT 50 YEARS, SON OF SRI. RAJA REDDY, 641, I 'D' MAIN , DOMLUR LAYOUT, BANGALORE -560 071. …PETITIONER (BY SMT. PRATIBHA VASANTRAO RAJESHWARKAR, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1) PRESENT ADDRESS ITO WARD -1(2)(1) 2 FLOOR, BMTC BUILDING, 6 BLOCK, 80 FEET ROAD, KORAMANGALA, BANGALORE -560 095. …RESPONDENT (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE AO TO CONSIDER THE ISSUE INVOLVED IN THE GROUND NO. 5 TO 7 AS RAISED BY THE PETITIONER BEFORE THE ITAT ORDER DTD 12.09.2018 IN ITA 147/BANG/2016 AY 2009-10 (ANNEXURE-C) AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs : " (a) issue a Writ of direction in the nature of Writ of Certiorari, directing the AO to considered the issue Involved in the Ground No.5 to 7 as raised by the Petitioner before the ITAT order dated. 12.09.2018 in ITA 147/Bang/2016 ΑΥ- 2009-10.(Annexure- C); (b) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari, to the ITAT to considered the plea of the Petitioner and recall the order of the ITAT order dated. 12.09.2018 in ITA 147/Bang/2016 AY- 2009-10. (Annexure C) and give one more opportunity. (c) issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari, quashing the order of the ITAT order dated. 12.09.2018 in ITA 147/Bang/2016 AY- 2009-10. for giving one more opportunity to hear the matter on merits. (ANNEXURE-C); (d) Issue any other writ, order or direction in favour of the Petitioner, which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. Though several contentions have been urged by the petitioner in the present petition, however, having regard to the undisputed fact that the Miscellaneous Petition in MP.No.369/Bang/2018 AY - 2009-10, at Annexures-E and E1, filed by the petitioner is still pending before the Income Tax Appellate - 3 - Tribunal, without expressing any opinion on the merits/demerits on the rival contentions, I deem it just and appropriate to dispose of this petition by directing the Income Tax Appellate Tribunal to consider and pass appropriate orders in the aforesaid MP.No.369/Bang/2018 AY - 2009-10, filed by the petitioner in accordance with law after providing sufficient and reasonable opportunity to the petitioner, as expeditiously as possible. 4. In the result, pass the following: ORDER (i) The Petition is hereby disposed of. (ii) The Income Tax Appellate Tribunal is directed to consider and pass appropriate orders in MP.No.369/Bang/2018 AY - 2009-10, filed by the petitioner in accordance with law after providing sufficient and reasonable opportunity to the petitioner, as expeditiously as possible. Sd/- (S.R.KRISHNA KUMAR) JUDGE BK : List No.: 1 Sl No.: 65