Wp/52852/2019 Of M/S Ambica Sales Corporation v. The Principal Commissioner Of Income Tax

Digitally signedby SHARADAVANI BLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30 DAY OF AUGUST, 2023 BEFORE THE HON'BLE MR JUSTICE KRISHNA S DIXIT -WRIT PETITION NO.52852 OF 2019 (TIT) BETWEEN: M/S. AMBICA SALES CORPORATION, NO.1, MDP MARKET, BETTAPALANE, C.T. STREET CROSS, BENGALURU-560 002, REPRESENTED BY ITS PARTNER. …PETITIONER (BY SRI. MOHAMMED MUJASSIM., ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX BANGALORE-5, 5 FLOOR, ROOM 538, BMTC BUILDING, 80 FEET ROAD,6 BLCOK, KORAMANAGALA, BENGALURU-560 095 BANGALORE-5, 5 FLOOR, ROOM 538, BMTC BUILDING, 80 FEET ROAD,6 BLCOK, KORAMANAGALA, BENGALURU-560 095 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5(2)(1), 5 FLOOR, ROOM 538, BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, KORAMANAGALA, BENGALURU-560 095. CIRCLE 5(2)(1), 5 FLOOR, ROOM 538, BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, KORAMANAGALA, BENGALURU-560 095. …RESPONDENTS (BY SRI. DILIP M., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT IMPUGNED ORDER DATED:07.03.2019 VIDE ANNEXURE-A PASSED BY THE R-1 UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 IS WITHOUT JURISDICTION AND ETC. THIS PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The panel counsel appearing for the Respondents submits that impugned order being appealable under the provisions of Section 253 of Income Tax Act, 1961, writ petition should not be entertained. There is force in this submission. In view of the above, the writ petition is disposed off reserving liberty to the Petitioner to avail the remedy of appeal as indicated by the Counsel for the Revenue. All contentions are kept open. If appeal is filed within a period of four weeks the question of limitation, latches & delay shall pale into insignificance. Since Petitioner is being nonsuited on the ground of availability of alternate remedy as insisted upon by the Revenue, no precipitatory action shall be taken against the petitioner under the impugned order for a period of four weeks. Costs made easy. Sd/- JUDGE