WILLIAM LOUIS LANGFORD & Ors. v. THE INCOME TAX OFFICER

2. THE INCOME TAX OFFICER, WARD 4 (2) (3), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU 560 095, KARNATAKA. THE PRINCIPAL COMMISSIONER OF INCOME TAX -2, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANAGALA, BENGALURU-560 095. KARNATAKA.

Location: HIGH COURT OF KARNATAKA (BY SRI E.I.SANMATHI, ADVOCATE) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER, OR DIRECTION TO QUASH AND SET ASIDE THE ASSESSMENT ORDER (DIN DATED 26.12.2019 UNDER SECTION 144 FOR AY 2017-18 ITBA/AST/S/144/2019-20/1023139688(1), COMPUTATION SHEET (DIN ITBA/AST/S/213/2019-20/1023139775(1) AND DEMAND NOTICE DATED - 2 - NC: 2025:KHC:54221 WP No. 37986 of 2025 HC-KAR

26.12.2019 UNDER ITBA/AST/S/156/2019- 20/1023139805(1) ARE PRODUCED AND MARKED AS ANNEXURE-E1, E2 AND E3 RESPECTIVELY, AS BEING ARBITRARY, ILLEGAL, PERVERSE, AND VIOLATIVE OF PRINCIPLES OF NATURAL JUSTICE. SECTION (DIN 156 THIS PETITION, 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: "In light of the above facts and circumstances, the Petitioner most humbly prays that this Hon'ble Court may be pleased to: A. Issue a Writ of Certiorari or any other appropriate writ, order, or direction to quash and set aside the Assessment Order dated 26.12.2019 under Section 144 for AY 2017-18 (DIN: ITBA/AST/S/144/2019-20/ 1023139688(1), computation Sheet (DIN: ITBA/AST/S/213/2019- 20/1023139775(1) and Demand Notice dated 26.12.2019 under Section 156 (DIN: ITBA/AST/S/156/2019- 20/1023139805(1) are produced and Marked Annexure-E1, E2 and E3 respectively, as being arbitrary, illegal, perverse, and violative of principles of natural justice. B. Issue a Writ of Certiorari or any other appropriate writ, order. or direction to quash and set aside the Penalty Order dated 29.01.2022 under Section 270A for AY 2017-18 (DIN:ITBA/ PNL/ F/270A/2021-22/1039193008(1) computation Sheet (Din No. 2021201740408165870T) and Demand Notice dated 29.01.2022 156 under Section 156 (DIN: ITBA/PNL/S/156/2021-22/1039192908(1) produced and marked at Annexure-K1.K2 and K3 - 3 - NC: 2025:KHC:54221 WP No. 37986 of 2025 HC-KAR respectively, as being arbitrary, illegal, perverse, and violative of principles of natural justice. C. Issue a Writ of Certiorari or any other appropriate writ, order, or direction quashing the Recovery Notice dated

17.02.2020 Section 226(3) (DIN: ITBA/RCV/S/226(3)1/2019-20/1025297563(1) produced and marked at Annexure-H, as being arbitrary, illegal, perverse, and violative of principles of natural justice. D. In the alternative, and without prejudice to the primary reliefs sought herein, it is most respectfully prayed that this Hon'ble Court be pleased to remand the matter to Respondent No.1 for passing a fresh assessment order strictly in accordance with law, after: - (i) duly and properly considering all documents, records, and evidences already submitted by late Assessee, including the detailed submissions dated 04.09.2018. (ii) providing the Petitioner, as the legal heir, a full, fair, and adequate opportunity of hearing, including opportunity to file replies, explanations, or any additional documents that may be required. (iii)conducting proper, independent, objective verification of the cost of acquisition of the properties sold and the investment in the new residential property under Section 54, by examining relevant Sub-Registrar records, purchasers who deducted TDS, the seller, and contractor. (iv) adhering strictly to the principles of natural justice and ensuring due compliance with all procedural and statutory requirements before concluding any assessment. - 4 - NC: 2025:KHC:54221 WP No. 37986 of 2025 HC-KAR E. Issue a Writ of Prohibition or any other appropriate writ, order, or direction restraining the Respondents from taking any coercive recovery measures including but not limited to bank attachments, seizure of assets, or auction proceedings, pending disposal of this writ petition. "

Heard learned counsel for the petitioner and learned counsel for respondents and perused the material on record.

A perusal of the material on record will indicate that the original assessee was one late Mariam Anna Ipe Kovoor, the mother of the petitioner herein against whom Assessment Proceedings were initiated in the year 2018. During the pendency of the said proceedings, the petitioner's mother, the original assessee expired on 11.01.2020 which was not brought to the notice of the Assessing Officer who proceeded to pass the impugned exparte order which is assailed in the present petition.

Learned counsel for the petitioner submits that the petitioner being the son of the original assessee Mrs. Mariam Anna Ipe Kovoor was not aware of the impugned proceedings and the impugned order may be set aside and matter may be remitted back - 5 - NC: 2025:KHC:54221 WP No. 37986 of 2025 HC-KAR to the Assessing Officer for reconsideration afresh in accordance with law after providing an opportunity to the petitioner.

In view of the aforesaid facts and circumstances and the undisputed fact that original assessee Mrs. Mariam Anna Ipe Kovoor expired during the pendency of the assessment proceedings, I deem it just and appropriate to set aside the impugned orders at Annxures-E1 to 3 dated 26.12.2019; Annexures-K1 to K3 dated 29.01.2022 and Annexure H dated

17.02.2020 and remit the matter back to respondent No.1 for reconsideration afresh in accordance with law to the stage of petitioner filing reply to the notice issued by the respondent under Section 142(1) of the Income Tax Act dated 13.11.2019 and to proceed further in the matter.