Wp/33124/2017 Of M/S. Deepak Extrusions Pvt. Ltd v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA, BENGALURU. DATED THIS THE O5[th|]DAY OF SEPTEMBER 2017 BEFORE THE HON'BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION No.33124/2017C/W+WRIT PETITION No.21872/2016 (TIT) BETWEEN: M/S. DEEPAK EXTRUSIONS PVT. LTD.,A COMPANY INCORPORATED UNDER THE!COMPANIES ACT, 1956HAVING ITS OFFICE AT:No.180/780, YERANDHALLI VILLAGEJIGANI HOBLI, ANE KAL TALUKBEHIND BOMMASANDRA.INDUSTRIAL AREA, BANGALORE-560058|REP. BY ITS DIRECTORMr. DEEPAK BETHALA $/O PRAKASH BETHALAAGED ABOUT 43 YBARS. .. PETITIONE(COMMON) (BY SRI. N. VENKATARAMAN, SENIOR COUNSEL FORSRI. HARISH V.S. ADV..,)| AND: THER DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE 1(4)C.R. BUILDING, QUEENS ROADBANGALORE -560001. . RESPONDENT(COMMON). W.P.No.33124/2017 IS FILED UNDER ARTICLES 226 &|22/ OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE Date of Order 05-09-2017 W.P.No.33124/2017 c/w W.P.No.21872/2016 M/s. Deepak Extrusions Pvt. Ltd.,Vs. The Deputy Commissioner of Income Tax 2/3 IMPUGNED ORDEROF.ASSEKSSMENTPASSEDBY|THERESPONDENT U/S. 143(3) READ WITH SECTION 144 AND 147.OF.THE;INCOME.TAXACTDTD:29.12.2016,HORTHE;ASSESSMENTYRAR9012-13ANNE X-RANT)THRECONSEQUENTIALDHBMANDNOTICEISSUED|BY|THERESPONDENT IN FORM No./¢7 DTD:29-12-2016, FOR THASSESSMENT YEAR 2012-13 LE., ANNEX-S & ETC., © W.P.No.21872/2016 IS FILED UNDER ARTICLES 226 &|22/ OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THEIMPUGNED ORDEROF.ASSEKSSMENTPASSEDBY|THERESPONDENT U/sS. 143(8) READ WITH SECTION 144 THEINCOME TAX ACT DTD:24.03.2016, FOR THE ASSESSMENTYEAR 2013-14 LE., ANNEX-E AND THE CONSEQUENTIALDEMAND NOTICE ISSUBD BY THE RESPONDENT IN FORM No.7DTD:24-03-2016, FOR THE ASSESSMENT YEAR 2013-14 I.E.,|ANNEX-E1 & ETC., | THESE W.Ps. COMING ON FOR PRELIMINARY HBARING|THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER Mr. N. Venkataraman,Senior Counsel for Mr. Harish V.S.Adv. tor Petitioner 1. Heard the learned Senior counsel for the petitioner-assessee. | 2. In view of the impugned order under Section 143(3) of the Income Tax Act, 1961, being appealable before the Higher Authority namely, the Commissionerof Income Tax (Appeals), this Court is not inclined to Date of Order 05-09-2017 W.P.No.33124/2017 c/w W.P.No.21872/2016 M/s. Deepak Extrusions Pvt. Ltd.,Vs. The Deputy Commissioner of Income Tax 3/3 entertain the present petition, as an alternative remedy ©is available to the petitioner against the impugnedassessment order under Section 143(3) of the Act dated 29.12.2016for the Assessment Year|2012-131n |W.P.No.33124/2017and impugned assessment order|under Section 143(3) of the Act dated24.03.2016forthe Assessment Year2013-14inW.P.No.21872/2016. 3. The Court is advisedly not making anyobservations on the merits and grounds raised beforethis Court, as it may adversely affect the proceedingsbefore the Appellate Authorities created under theIncome Tax Act, 1961.) 4. The writ petitions are therefore liable to be dismissed and accordingly they are dismissed. No costs. Copy of this order be sent to the Respondentsforthwith. Srl. od/-|JUDGE