Wp/50071/2019 Of M/S Luminous Educational Training v. Commissioner Of Income, Tax-4

IN THE HIGH COURT OF KARNATAKA, BENGALURUDATED THIS THE 18 DAY OF FEBRUARY, 2020 BBREFOR THR HON'BLE MR. JUSTICE KRISHNA S.DIXIT| ,WRIT PETITION NO. 50071 OF 2019 (TIT) BRTWEEN: M/S LUMINOUS EDUCATIONAL TRAININGCHNTRE PRIVATE LIMITEDNO.6, 1 FLOOR, KALTHUR BUILDINGGANGAMM CIRCLE, JALAHALLI,BRHNGALURU - 560 013.RBPRBSBNTRD BY ITS DIRKBCTORSRI. GOKULANATH KESHAVELU,AGED ABOUT 495 YEARS,0/O SRI. KESAVELU M. ... PETITIONE (BY SRI. THIRUMALESH M, ADVOCATE) AND: 1.COMMISSIONER OF INCOME, TAX-4,.BMTC BUILDING, 80 FEET ROAD,6TH BLOCK, KORMANGALA,BENGALURU - 560 O95.)BMTC BUILDING, 80 FEET ROAD,6TH BLOCK, KORMANGALA,BENGALURU - 560 O95.) ?)INCOME TAX OFFICER, WARD 4(1)(1),BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORMANAGALA,BRHNGALURU - 560 095.BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORMANAGALA,BRHNGALURU - 560 095. ... RESPONDENT (BY SRI. JEEVAN J NEE RALGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226)AND 227 OF JHE CONSTITUTION OF INDIA PRAYING TO)OQUASH THE ASSESSMENT ORDER PASSED FOR THE ASSTYEAR 2017-18 U/S 144 OF THE INCOME TAX ACT DATED|2/.09.2019 BY THE INCOME TAX OFFICER, WARD 4(1)(1)|BBNGALURU —ANNBXURE-K., THISPRTITION|COMINGON|KOR|PRELIMINARY|HEARING IN ‘B’ GROUPTHIS DAY, THE COURT MADE THE)FOLLOWING:- ORDER Petitioner-Company being an Assessee under the)Income Tax Act, 1961, is Knocking at the doors of WritCourtforassailingtheAssessment.Order|dated2/.09.2019 for the Assessment Year 2017-18 passed bythe second respondent herein at Annexure-K. 2 |After service of notice, the respondents having|entered appearance through their Sr.Panel Counsel resistthe writ petition making submission in justification of theimpugned order contending that there is an alternateremedy of appeal which the petitioner can avail and thateven otherwise, the impugned Assessment Order does nothave any errors apparent on its face warranting indulgenceot the Writ Court. 3.|Having heard the learned counsel for the|parties and having perused the petition papers, this Courtgrants reprieve to the petitioner — Assessee because: (a) the petitioner — Assessee had filed the reply dated04.07.2019 to the notice dated 28.06.2019; however, theimpugned Assessment Order does not mention about thisreply filed by the petitioner at all, although it mentionsabout its subsequent reply dated 18.09.2019; thus the impugned order is vitiated by the vice of non-application ofmind to the material borne out by record. In the above circumstances, this writ petition|succeeds in part; the impugned order is set at naught;matter is remanded for consideration atresh in accordancewith law. Petitioner —Assessee through his counsel is put to)notice to appear before the second respondent - IncomeTax Officer, Ward 4(1)(1), on 10.03.2020 and seek furtherinstructions. All contentions of the parties are kept open. No costs. BsvV Sd/-| JUDGE