Wp/24824/2024 Of B C Lokanathaswamy v. Commissoner Of Incomet Tax (Appeals)

Digitally signedbyLEELAVATHI SRLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10 DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO.24824 OF 2024 (TIT) BETWEEN: B.C. LOKANATHASWAMY, S/O. LATE CHANNAVEERAIAH, AGED ABOUT 64 YEARS, NO.44-2, BASAVANAHALLI KOPPALU, ARAKALGUD TALUK, HASSAN DISTRICT – 573 136. …PETITIONER (BY SRI. MAHESH R UPPIN, ADVOCATE) AND: 1. COMMISSONER OF INCOMET TAX (APPEALS) NATIONAL FACELESS APPEALS CENTRE, ROOM NO.356, C.R.BUILDING, I.P.ESTATE, NEW DELHI – 110 002. 2. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI – 110 002. 3. INCOME TAX OFFICER WARD – 1 & TPS, AAYAKAR BHAVAN, 2 STAGE, BELUR ROAD, HASSAN – 573 201. …RESPONDENTS (BY SRI. M.THIRUMALESH, ADVOCATE) - 2 - THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 28/03/2023 BEARING DIN AND NOTICE NO.ITBA/AST/F/148A/2022-23/1051520909(1) PASSED BY THIRD RESPONDENT MARKED AS ANNX-E BY ISSUING A WRIT IN THE NATURE OF CERTIORARI AND QUASH THE ASSESSMENT ORDER DATED 29/12/2023 PASSED IN ORDER NO.ITBA/AST/S/147/2023-24/1059207106(1) PASSED BY THE R2 UNDER THE OLD DE-ACTIVATED PAN MARKED AS ANNX-G BY ISSUING A WRIT IN THE NATURE OF CERTIORARI. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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: (i) Quash the order dated 28.03.2023 bearing DIN and Notice No.ITBA/AST/F/148A/2022-23/1051520909(1) passed by third respondent marked as Annexure – E by issuing a writ in the nature of certiorari; (ii) Quash the Assessment Order dated 29.12.2023 passed in Order No.ITBA/AST/S/147/2023-24/1059207106(1) passed by the 2[nd] respondent under the old de-activated PAN: marked as Annexure – G by issuing a writ in the nature of certiorari; OR in the alternative (iii) Issue a writ in the nature of mandamus by directing the 1[st] respondent to dispose of the appeal Annexure J filed by the petitioner in the e-portal dated 22.01.2024 bearing Acknowledgment No.910099370230124 within a period of three months and till the disposal of the said appeal, not to make any demand of Income tax from the petitioner; and (iv) Grant such other relief as may be deemed fit to grant under the circumstances of the case in the interest of equity and justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that vide Annexure – A dated 24.01.2023, respondent No.3 – Income Tax Officer addressed a Communication to the petitioner intimating him that his old / erstwhile PAN No. has been cancelled and PAN No. was retained and that the said PAN No. has to be used and petitioner should not use the earlier PAN No. any longer and in the event the petitioner were to use the earlier PAN No. , proceedings against him would be initiated by the respondents. Subsequently, the petitioner filed his returns under the new PAN No. as can be seen from Annexure – B. However, - 4 - despite the petitioner having surrendered the earlier PAN No. and started using the new PAN No. , respondent proceeded to initiate the impugned proceedings by issuing notice at Annexure – C dated 21.03.2023 in relation to the earlier surrendered PAN No. , which culminated in the impugned orders. - 4 - despite the petitioner having surrendered the earlier PAN No. and started using the new PAN No. , respondent proceeded to initiate the impugned proceedings by issuing notice at Annexure – C dated 21.03.2023 in relation to the earlier surrendered PAN No. , which culminated in the impugned orders. 4. The aforesaid facts and circumstances clearly establishes that having specifically cancelled the earlier PAN No. and directed the petitioner to use the subsequent / new PAN No. , pursuant to which the petitioner has also filed his returns, the respondent/s clearly fell in error in initiating re-assessment proceedings against the petitioner in respect of his earlier PAN No. , which is not only contrary to the provisions of the Income Tax Act, but also without jurisdiction or authority of law warranting interference by this Court in the present petition. 5. Insofar as the request made by the petitioner to dispose of the appeal filed by him on 22.01.2024, in view of quashment of Annexures – E and G, the said appeal would not survive any longer. - 5 - NC: 2024:KHC:37096 WP No. 24824 of 2024 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned orders at Annexure – E dated 28.03.2023 and Annexure – G dated 29.12.2023 are hereby quashed. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 1 Sl No.: 46