Wp/36315/2024 Of Govardhan J v. The Income Tax Officer

Digitallysigned byNANDINI DLocation:High CourtofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26 DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 36315 OF 2024 (TRES) BETWEEN: GOVARDHAN J., AGED ABOUT 43 YEARS, S/O. JANARDHAN B. L., NO. 76, SURVEYOR STREET, CAUVERY PETROL BUNK, LAL BAGH WEST GATE, BASAVANAGUDI, BANGALORE SOUTH, BASAVANAGUDI, BANGALORE - 560 004. PAN …PETITIONER (BY SRI. BORKAR SHEETAL SUBODH, ADVOCATE) AND: 1.THE INCOME TAX OFFICER WARD-5 (2) (1), BMTC BUILDING, KORAMANGALA, BANGALORE - 34, 560002 2.THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-14(1), BANGALORE - 560 032. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTON OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER DATED 27.03.2010, DIN NO. CPC/0809/12/901077870, VIDE ANNEXURE B, IN RESPECT OF THE RELEVANT ASSESSMENT YEAR 2008-09, UNDER THE INCOME-TAX. 1961 PASSED BY THE RESPONDENT NO. 1 AUTHORITY 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: (i) issue a Writ of Certiorari or in the like nature of quashing the impugned order dated 27.03.2010, CPC/0809/12/901077870, ANNEXURE DIN No. vide B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority; the impugned order dated 27.03.2010, CPC/0809/12/901077870, ANNEXURE DIN No. vide B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority; (ii) issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent No.1 authority to consider the rectification request filed by the petitioner for AY. 2008-09, Dated 29.4.2010 vide ANNEXURE-C; And delete the impugned demand which are leading to double income carried out by the respondent No.1 assessing officer order dated 27.03.2010, DIN CPC/0809/12/901077870, No. vide ANNEXURE B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority; directing the concerned competent respondent No.1 authority to consider the rectification request filed by the petitioner for AY. 2008-09, Dated 29.4.2010 vide ANNEXURE-C; And delete the impugned demand which are leading to double income carried out by the respondent No.1 assessing officer order dated 27.03.2010, DIN CPC/0809/12/901077870, No. vide ANNEXURE B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority; (iii) issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authorities, not to proceed with any kind of coercive initiative against the order dated 27.03.2010, DIN CPC/0809/12/901077870, No. vide ANNEXURE B, in directing the concerned competent respondent authorities, not to proceed with any kind of coercive initiative against the order dated 27.03.2010, DIN CPC/0809/12/901077870, No. vide ANNEXURE B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority; till disposal of this Writ Petition; (iii) issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authorities, not to proceed with any kind of coercive initiative against the order dated 27.03.2010, DIN CPC/0809/12/901077870, No. vide ANNEXURE B, in directing the concerned competent respondent authorities, not to proceed with any kind of coercive initiative against the order dated 27.03.2010, DIN CPC/0809/12/901077870, No. vide ANNEXURE B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority; till disposal of this Writ Petition; (iv) issue a Writ of Prohibition or any other writ of like nature, directing the respondents not to proceed with coercive steps by way of any proceedings of whatsoever in nature, with respect to the order dated 27.03.2010, DIN No. CPC/0809/12/901077870, vide ANNEXURE B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority; till disposal of this Writ Petition; and directing the respondents not to proceed with coercive steps by way of any proceedings of whatsoever in nature, with respect to the order dated 27.03.2010, DIN No. CPC/0809/12/901077870, vide ANNEXURE B, in respect of the relevant assessment year 2008-09, under the income-tax, 1961 passed by the respondent no.1 authority; till disposal of this Writ Petition; and (v) pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interest of justice and equity.” may deems fit in the facts and circumstances of the case, in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that the rectification request vide Annexure-C dated 29.04.2010 submitted by the petitioner to respondent No.1 has not been considered even till today and as such, the petitioner is before this Court by way of the present petition. 4. Learned counsel for the respondents submits that if reasonable time is granted, the concerned respondent shall consider the rectification request submitted by the petitioner vide Annexure-C and pass appropriate order/take appropriate decision/if not already passed, as on today, in accordance with law. 5. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of the petition by directing respondent No.1 to consider the rectification request at Annexure-C dated 29.04.2010 submitted by the petitioner and pass appropriate order/take appropriate decision, if not already passed, as on today, in accordance with law. 6. Subject to the aforesaid observations and directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 36