Wp/8252/2023 Of Chikkamariappa Girish v. Deputy Commissioner Of Income Tax

Digitallysigned byANAND NLocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12 DAY OF JANUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 8252 OF 2023 (TIT)BETWEEN: CHIKKAMARIYAPPA GIRISH SON OF CHIKKAMARIYAPPA, AGED ABOUT 40 YEARS, RESIDING AT NO. SK 34 NEW COLONY, BHADRAVATHI, SHIVAMOGGA - 577301. PAN BXNP9892H …PETITIONER (BY SRI. BALRAM R RAO.,ADVOCATE) AND: DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(4), 3RD FLOOR, C.R BUILDING, QUEENS ROAD, BENGALURU - 560001 …RESPONDENT (BY SRI. M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED UNDER SECTION 144 READ WITH SECTION 153D OF THE INCOME TAX ACT DTD 28.09.2021 IN DIN NO. ITBA/AST/M/144/2021-22/1035970521(1) FOR THE ASSESSMENT YEAR 2020-21 (ANNX-H) AND NOTICE OF DEMAND DTD 28.09.2021 ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT HAVING DOCUMENT NO.ITBA/AST/M/153A/2021- 22/1035888849(1)(1) FOR THE ASSESSMENT YEAR 2020-21 (ANNX-H1) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, the petitioner seeks for the following reliefs: “1. Issue a Writ of Certiorari or writ in the nature of certiorari or any other appropriate writ order or direction under Article 226 of the Constitution of India, calling for the records of the petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under section 144 read with Section 153D of the Income Tax Act dated 28.09.2021 in DIN No: ITBA/AST/M/144/2021-22/1035970521(1) for the assessment year 2020-21 and notice of demand dt. 28.09.2021 issued under Section 156 of the Income Tax Act having document No. ITBA/AST/M/153A/2021-22/1035888849(1) (1) for the assessment year 2020-21 . 2. Issue writ of mandamus or a writ in the nature of mandamus or any other 3. appropriate writ, order or direction under Article 226 of Constitution of India ordering and directing the respondents by withdrawing and canceling the impugned order passed under section 144 read with Section 153D of the Income Tax Act dated 28.09.2021 in DIN No: ITBA/AST/M/144/2021- 22/1035970521(1) for the assessment year 2020-21 and notice of demand dt. 28.09.2021 issued under Section 156 of the Income Tax Act having document No. ITBA/AST/M/153A/2021- 22/1035888849(1) (1) for the assessment year 2020-21 . Issue a writ of prohibitio or a writ in the nature of prohibitio or any other appropriate writ, order or direction under Article 226 of Constitution of India prohibiting and restraining the respondents by themselves, their sub ordinates, servants and agents from taking any action in furtherance or consequent to impugned order passed under section 144 read with Section 153D of the Income Tax Act dated 28.09.2021 in DIN No: ITBA/AST/M/144/2021-22/1035970521(1 for the assessment year 2020-21 and notice of demand dt. 28.09.2021 issued under Section 156 of the Income Tax Act having document No. ITBA/AST/M/153A/2021-22/1035888849(1) (1) for the assessment year 2020-21 .” 2. The learned counsel for the respondent submits that aggrieved by the very same impugned order at Annexure-H dated 28.09.2021, which is assailed in the present petition, the petitioner has also preferred an appeal before the Commissioner [Appeals] under Section 246A of the Income tax Act, 1961, which is pending adjudication even till today. It is therefore submitted that the petitioner cannot be permitted to pursue/prosecute two parallel/dual remedies in respect of the very same order and on this ground alone, the present petition is liable to be dismissed. Act having document No. ITBA/AST/M/153A/2021-22/1035888849(1) (1) for the assessment year 2020-21 .” 2. The learned counsel for the respondent submits that aggrieved by the very same impugned order at Annexure-H dated 28.09.2021, which is assailed in the present petition, the petitioner has also preferred an appeal before the Commissioner [Appeals] under Section 246A of the Income tax Act, 1961, which is pending adjudication even till today. It is therefore submitted that the petitioner cannot be permitted to pursue/prosecute two parallel/dual remedies in respect of the very same order and on this ground alone, the present petition is liable to be dismissed. 3. Per contra, the learned counsel for the petitioner submits that he has filed a memo undertaking to unconditionally withdraw the present petition filed by him and the Commissioner [Appeals] may be directed to dispose of the appeal in accordance with law. NC: 2024:KHC:1959 WP No. 8252 of 2023 4. In view of the aforesaid facts and circumstances and submissions made by both sides having regard to the fact that the petitioner had preferred an appeal on 08.11.2021 against the very same impugned order prior to preferring the present petition before this Court on 06.04.2023, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition directing the Commissioner [Appeals] to consider and dispose of the appeal filed by the petitioner within a period of two [2] months from the date of receipt of a copy of this order. It is further directed that till the Commissioner [Appeals] disposes of the appeal as stated supra, the respondent shall not take any precipitative/coercive steps against the petitioner. 5. It is made clear that the petitioner shall co-operate with the Commissioner [Appeals] for expeditious disposal of the appeal within the time stipulated supra and shall not take unnecessary adjournments under any circumstances whatsoever. Subject to the aforesaid directions, the petition stands disposed of. Sd/- JUDGE RB