Karnataka High Court
Kodavoor Vyavasaya Seva Sahakari ... vs Assessing Officer on 11 February, 2022
Bench: S.Sunil Dutt Yadav
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 11TH DAY OF FEBRUARY, 2022
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION No.20091/2021 (T-IT)
BETWEEN:
KODAVOOR VYAVASAYA SEVA
SAHAKARI SANGHA NIYAMITHA
16-62, KODAVOOR,
POST KODAVOOR,
UDUPI - 576 106
REPRESENTED BY ITS C.E.O.,
MR. SUDHAKAR
AGE:46 YEARS.
... PETITIONER
(BY SRI MAHESH R. UPPIN, ADVOCATE)
AND:
1. ASSESSING OFFICER
NATIONAL FACELESS ASSESSMENT CENTRE
DELHI - 110 001.
2. INCOME TAX OFFICER
WARD-1 & TPS
AAYAKAR BHAVAN
ADI-UDUPI MALPE ROAD
UDUPI - 576 103.
... RESPONDENTS
(BY SRI K.V.ARAVIND, ADVOCATE)
2
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE
ASSESSMENT ORDER DATED 20.09.2021 ISSUED BY THE R-1
MARKED AS ANNEXURE-G AND ETC.
THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY,
THE COURT, MADE THE FOLLOWING:
ORDER
The petitioner has sought for quashing of the
assessment order dated 20.09.2021 issued by respondent
No.1 at Annexure-G and to quash the demand notice at
Annexure-H.
2. Petitioner submits that on previous occasion, the
petitioner was before the Appellate Authority in
I.T.A.No.10346/MNG/CIT(A)MNG/18-19 challenging the
order passed by the Income Tax Officer for the assessment
year 2016-17. The said appeal came to be dismissed.
Petitioner further submits that an appeal was filed in
I.T.A.No. 707/Bang/2019 for the assessment year 2016-17
and the Tribunal allowed the appeal and remanded the
matter back to the Assessing Officer with certain directions.
It is submitted that subsequent to the remand, the
Assessing Officer has passed a fresh assessment order as
per the order at Annexure-G dated 20.09.2021.
3. It is the contention of the petitioner that the
Assessing Officer has traversed beyond the terms of remand
as made out by the Tribunal in I.T.A.No.707/Bang/2019.
Various contentions have been raised including that the
assessing officer has not taken note of the judgment of the
Apex Court in the case of Mavilayi Service Co-operative
Bank Ltd. & Ors. Vs. Commissioner of Income Tax,
Calicut & Anr. - (2021) SCC Online SC 16.
4. It is contended that the Apex Court in the case of
Mavilayi Service (supra) has clarified the legal position
while referring to the earlier judgment of the Apex Court in
the case of The Citizen Co-operative Society Limited,
through its MAnaging Director, Hyderabad vs.
Assistant Commissioner of income Tax - (2017) 9 SCC
364. It is also contended that the Court in the case of
Mavilayi Service has made certain observations at
Paragraph Nos. 46 to 49 which have not been taken note of
by the Assessing Officer.
5. It must be noted that when the substantive right
of appeal under Section 246-A of the Income Tax Act is
available, the petitioner would be well advised to invoke the
substantive remedy. Though the petitioner contends that
the directions of the Tribunal have not been followed while
passing a fresh order, said contention is also open to be
advanced before the Appellate Authority. No ground is
made out for invocation of the writ jurisdiction.
6. Accordingly, petition is dismissed. Liberty is
reserved to the petitioner to explore the substantive remedy
of appeal under Section 246-A of the Act. If appeal is filed
within thirty days from today same shall be taken on its
merits and disposed off without raising any objections as
regards to the limitation in light of the pendency of
proceedings before this Court. Needless to state that the
contentions raised by the petitioner including those relating
to interpretation of the judgment of the Apex Court which
have bearing on the assessment proceedings ought to be
taken note of as per law.
Sd/-
JUDGE
VP
