Writ Petition No. 35690 of 2024 · The High Court
Case Details
- 1 - NC: 2025:KHC:11669 WP No. 35690 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35690 OF 2024 (T-IT) BETWEEN: SRI SAI RAM HOSPITAL, 6,KANAKAPURA MAIN ROAD, JC INDUSTRIAL AREA, YELLACHANAHALLI, BENGALURU - 560 060. (REPRESENTED BY IT'S PARTNER DR. VIVEKANANDA SHETTY). (BY SRI. APRAMEYA K., ADVOCATE FOR SRI. ATUL KRISHNA RAO ALUR, ADVOCATE) …PETITIONER
Legal Reasoning
Digitally signed by CHAITHRA P Location: High Court of Karnataka AND: 1. UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 2. THE COMMISSIONER OF INCOME TAX, INCOME TAX CENTRAL REVENUE BUILDING, 1, QUEENS RD., SHIVAJI NAGAR, BENGALURU - 560 001. - 2 - NC: 2025:KHC:11669 WP No. 35690 of 2024 3. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2)(1), INCOME TAX CENTRAL REVENUE BUILDING, 1, QUEENS RD., SHIVAJI NAGAR, BENGALURU - 560 001. 4. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI - 110 001. …RESPONDENTS
Legal Reasoning
(BY SRI.Y.V.RAVIRAJ, ADVOCATE FOR R2 TO R4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE ORDER PASSED U/S.270A (9) OF THE INCOME TAX ACT, 1961 DATED 27/9/2024 BEARING NO. ITBA/PNL/F/270A/2024- 25/1069229964(1) AT ANNEXURE -H, ISSUED BY RESP-3 FOR ASSESSMENT YEAR 2019-20, IN SO FOR PETITIONER IS CONCERNED AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 3 - NC: 2025:KHC:11669 WP No. 35690 of 2024 ORAL ORDER In this petition, the petitioner has sought for the following reliefs: (a) (b) (c) (d) (e) Issue a writ in the nature of Certiorari quashing the order passed u/S.270A (9) of the Income tax Act, No. 1961 27/9/2024 ITBA/PNL/F/270A/2024-25/1069229964(1) at ANNEXURE -H, issued by Resp-3 for Assessment Year 2019-20, in so for petitioner is concerned. bearing dated Issue a writ in the nature of Certiorari quashing the notice of demand issued u/s 156 of the IT Act, ITBA/PNL/S/156/2024- bearing at 27/09/2024 25/1069217360(1) ANNEXURE-J, the for Assessment Year 2019-20, in so for petitioner is concerned. by Resp-3 issued dated No. dated Issue a writ in the nature of Certiorari quashing the order passed u/S.271AAC (1) of the Income tax Act, 1961 bearing DIN 1069220115(1) at ANNEXURE -K, issued by Resp-3 for Assessment Year 2019-20, in so for petitioner is concerned. No.ITBA/PNL/F/271AAC(1)/2024-25/ 26/9/2024 Issue a writ in the nature of Certiorari quashing the order passed u/S.147 R/w 144 passed of the resp-3, No. dated ITBA/AST/S/147/2023-24/1063244281(1) at ANNEXURE -L, for Assessment Year 2019-20, in so for petitioner is concerned. 23/3/2024 bearing DIN Issue a writ in the nature of Certiorari quashing the notice of demand issued under 156 of the IT Act, ITBA/AST/S/156/2023- bearing 24/1063244461(1) dated 23/3/2024 at ANNEXURE- M, issued by Resp-3 for the Assessment Year 2019- 20, in so for petitioner is concerned. No. - 4 - NC: 2025:KHC:11669 WP No. 35690 of 2024 (f) (g) the application Issue a writ of Mandamus directing the Resp-3 to accept the Petitioner u/S.119(2)(b) of the Income Tax Act, 1961 and to allow the filing of delayed Income tax return for Assessment Years 2017-18, 2018-19, 2019-2020, 2020-21, 2021-22 and 2022-23. filed by Issue Writ of Prohibition or Writ in the nature of Prohibition directing the resp-4 not to continue the proceedings for the periods 2017-18, 2018-19,2020- 21, 2021-22 and 2022-23, until the orders are passed on the petitioner, in so for as the petitioner is concern. IT application file by the 119 (h) Issue any other Writ or direction or pass such orders as may be deemed fit in the facts and circumstances of the case in the Interest of Justice and equity including the cost of this Writ Petition." 2. Heard learned counsel for the petitioner and learned counsel for respondent Nos.2 to 4 and perused the material on record. 3. After arguing the matter for some time, learned counsel for the petitioner submits that though several contentions have been urged by the petitioner in the present petition, having regard to the fact that the application filed by the petitioner under Section119(2)(b) of the Income Tax Act, 1961 (for short ‘I.T.Act’) for the Assessment Years - 2017-18; 2018-19; 2019-2020, 2020-21; 2021-22 and 2022-23 are still pending consideration before concerned respondent No.2 and has not been disposed of - 5 - NC: 2025:KHC:11669 WP No. 35690 of 2024 so far, the present petition may be disposed of directing the concerned respondent No.2 to consider and pass appropriate orders on the application filed by the petitioner under Section 119(2)(b) of the I.T.Act, as expeditiously as possible and also direct not to take any coercive/precipitative steps against the petitioner till disposal of the application. The submission of the learned counsel for the petitioner is placed on record. 4. In view of the facts and circumstances of the case and undisputed fact that application filed by the petitioner under Section 119(2)(b) of the I.T.Act has not been considered and disposed of even till today, without expressing any opinion on merits, I deem it just and appropriate to dispose of this petition directing respondent No.2 to consider and pass appropriate orders on application filed under Section 119(2)(b) of the I.T.Act, for the Assessment Years, 2017-18; 2018-19; 2019-2020, 2020-21; 2021-22 and 2022-23, after providing sufficient and reasonable opportunity to the petitioner and hearing him as expeditiously as possible in accordance with law. 5. It is further directed that till respondent No.2 considers and pass appropriate orders on the aforesaid said application filed - 6 - NC: 2025:KHC:11669 WP No. 35690 of 2024 under Section 119(2)(b) of the I.T.Act, for the Assessment Years, 2017-18; 2018-19; 2019-2020, 2020-21; 2021-22 and 2022-23, none of the respondents shall not take any coercive/precipitative steps against the petitioner in relation to aforesaid Assessment Years. Subject to the aforesaid directions, writ petition stands
Decision
disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SMJ List No.: 1 Sl No.: 19