Writ Petition No. 10014 of 2025 · The High Court
Case Details
- 1 - NC: 2025:KHC:15640 WP No. 10014 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.10014 OF 2025 (T-IT) BETWEEN: SMT. SIDAMBARAM MANICKYAM W/O. LATE SRI. D. CHIDAMBARAM AGED ABOUT 65 YEARS, OCC. HOMEMAKER, RESIDING AT: 3366/57, 5TH CROSS, GAYATHRINAGAR, SRIRAMPURAM, BENGALURU - 560 021. (PAN: ADHPM4180H) (BY SRI. K.R. VASUDEVAN, ADVOCATE) …PETITIONER Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA AND: 1. 2. 3. 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PCIT, BENGALURU - 2 BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095 ASSESSMENT UNIT INCOME TAX DEPARTMENT MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. INCOME TAX OFFICER WARD 2(1)(1), BENGALURU BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. THE ADDITIONAL / JOINT COMMISSIONER OF INCOME TAX RANGE 2(1), BENGALURU BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES - 2 - NC: 2025:KHC:15640 WP No. 10014 of 2025 VILLAGE, KORAMANGALA, BENGALURU - 560 095. 5. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PCIT, BENGALURU - 1 BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095.
Legal Reasoning
(BY SRI. E.I. SANMATHI AND SRI. M. DILIP, ADVOCATES) …RESPONDENTS THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ANNEXURE P - IMPUGNED ORDER DATED 05.02.2025 PASSED BY THE RESPONDENT NO.1 IN DIN AND ORDER NO.ITBA/REV/F/REV7/2024-25/1072950046(1) REJECTING THE APPLICATION FILED BY THE PETITIONER UNDER SECTION 264 OF THE ACT FOR THE AY 2015-16 AND ETC., THIS W.P. COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: PRAYER: "Wherefore, is most humbly it prayed that this Hon'ble Court may kindly be pleased to:- i. issue a writ of certiorari or any other writ as the Hon'ble High Court may deem fit and quash the following: ANNEXURE 'P': Impugned order dated 05.02.2025 passed by the Respondent No.1 in DIN & Order ITBA/REV/F/REV7/2024- No.: 25/1072950046(1) the rejecting application filed by the Petitioner under section 264 of the Act for the AY 2015-16. - 3 - NC: 2025:KHC:15640 WP No. 10014 of 2025
Decision
order assessment ANNEXURE 'K' Impugned dated 27.03.2023 passed by the Respondent No.2 under section 147 read with section 144B of the Act for the AY 2015-16 in DIN & Order No.: ITBA/AST/S/147/2022- 23/1051421351(1) computation ANNEXURE 'K1' Impugned sheet dated 27.03.2023 issued by the Respondent No.2 under section 147 read with section 144B of the Act for the AY 2015-16 in DIN ITBA/AST/S/114/2022-23/1051421513(1) ANNEXURE 'K2' Impugned notice dated 27.03.2023 issued by the Respondent No.2 under section 156 of the Act for AY 2015-16 in DIN & Notice No. ITBA/AST/S/156/2022- 23/1051421523(1) ANNEXURE 'L' Impugned order dated 26.05.2023 passed by the Respondent No.5 under section 119(2)(b) of the Act for the AY 2015-16 in DIN & Order No.ITBA/COM/F/17/2023- 24/1053219132(1) ii. issue a writ of mandamus or any other writ as the Hon'ble High Court may deem fit and direct the Respondents to consider the income declared by the Petitioner in the return of income filed on 27.04.2022 (ANNEXURE 'C') in response to the notice issued under section 148 of the Act as the assessed income for AY 2015-16 and allow the exemption claimed by the Petitioner under section 54 of the Act; - 4 - NC: 2025:KHC:15640 WP No. 10014 of 2025 fit and direct iii. issue a writ of mandamus or any other writ as the Hon'ble High Court may deem the concerned Respondent No.5 to allow the application dated 12.03.2022 filed by the Petitioner under Section 119(2)(b) of the IT Act vide ANNEXURE 'A', accept the return of income manually filed by the Petitioner and condone the delay in filing the return of income for the AY 2015-16, and thereafter direct to refund the tax of Rs.67,200/- deducted at source; the Respondents iv. issue any other writ, order or direction to which the Petitioner is found entitled to in the present facts and circumstances and in the interests of justice and equity." 2. A perusal of the material on record will indicate that pursuant to the petitioner filing of income tax returns, the respondent issued notices under Section 143(2) and 142(1) of the Income Tax Act, to which the petitioner submitted his replies, pursuant to which respondent No.2 issued a show cause notice, to which petitioner also filed a detailed submission which culminated in the impugned assessment order at Annexure-K dated 27.3.2023 followed by the impugned computation sheet and impugned notice, both dated 27.03.2023. Subsequently, the petitioner filed - 5 - NC: 2025:KHC:15640 WP No. 10014 of 2025 an application at Annexure - M under Section 264 of the Income Tax Act seeking revision of the assessment order on the ground that the respondent No.2 ought to have obtained a valuation report submitted by the petitioner to the District Valuation Officer and thereafter proceed further in the matter. The said revision petition filed by the petitioner also having been rejected by the respondent No.2 vide impugned order Annexure- P dated 05.02.2025, the petitioner is before this Court by way of the present petition. 3. Learned counsel for the petitioner would reiterate the various contentions urged by the petitioner and submit that apart from the fact that the documents already produced by the petitioner were not considered by the respondent No.2 while passing the impugned assessment order vide Annexure-L dated 26.05.2023 and the impugned revisional order Annexure - P dated 05.02.2025, the petitioner has additional documents which are required to be produced before the respondent No.2. It - 6 - NC: 2025:KHC:15640 WP No. 10014 of 2025 is also submitted that the respondent No.2 has not correctly considered the request of the petitioner to refer valuation report submitted by him to the District Valuation Officer and as such the impugned order Annexure-P deserves to be set aside on this ground also and the matter remitted back to respondent No.2 for reconsideration afresh in accordance with law. 4. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the impugned order at Annexure-K dated 27.3.2023 will not only indicate that the document produced by the petitioner has not been considered in their prosper perspective, the request of the petitioner for referring the valuation report to the District Valuation Officer was not considered by the respondent No.2 and revision petition filed by the petitioner under Section 264 of the Income Tax Act was also dismissed vide impugned order dated 05.2.2025. Further in the light of the specific - 7 - NC: 2025:KHC:15640 WP No. 10014 of 2025 assertion of the petitioner, that if one more opportunity is provided, the petitioner would produce additional documents in support of his claim and file application seeking reference of the valuation report to the District Valuation Officer, I deem it just and appropriate to set aside Annexures- K, K1, K2 dated 27.03.2023 Annexure-P dated 05.02.2025 and remit the matter back to the respondent No.2 for reconsideration afresh in accordance with law. 6. In the result, I pass the following ORDER i) The petition is hereby allowed. ii) The impugned orders vide Annexures-K, K1, K2 dated 27.3.2023 and Annexure- P dated 05.02.2025 are set aside. iii) The matter is remitted back to the respondent No.2 for reconsideration afresh in accordance with law. - 8 - NC: 2025:KHC:15640 WP No. 10014 of 2025 iv) Liberty is reserved in favour of the petitioner to file additional pleadings, documents, application etc., before the respondent No.2, who shall consider the same and pass appropriate orders in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE AP List No.: 1 Sl No.: 11