Kardia Venkategowda Shankar vs Assessment Unit
2023 Latest Caselaw 3567 Kant

                                              -1-
                                                    NC: 2023:KHC:21412
                                                       WP No. 9752 of 2023




                   IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                          DATED THIS THE 21ST DAY OF JUNE, 2023

                                           BEFORE
                        THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
                          WRIT PETITION NO. 9752 OF 2023 (T-IT)
                   BETWEEN:

                   KARDIA VENKATEGOWDA SHANKAR,
                   S/O K VENKATEGOWDA,
                   AGED ABOUT 44 YEARS,
                   NO.145, VENKAT, 5TH MAIN ROAD,
                   CHAMARAJPET,
                   BANGALORE-560018.
                                                                ...PETITIONER
                   (BY SRI R CHANDRASHEKAR, ADV.)

                   AND:

                   1.    ASSESSMENT UNIT,
                         NATIONAL FACELESS ASSESSMENT CENTER,
                         DELHI-110001.

                   2.    THE INCOME TAX OFFICER
Digitally signed
by                       WARD -5(2)(1),
MARIGANGAIAH
PREMAKUMARI              BMTC BUILDING,
Location: HIGH
COURT OF
                         KORAMANGALA,
KARNATAKA                BANGALORE-560095.
                                                           ...RESPONDENTS
                   (BY SRI SUSHAL TIWARI, ADV.)

                        THIS PETITION IS FILED UNDER ARTICLES 226 AND 227
                   OF THE CONSTITUTION OF INDIA, IS PRAYING TO SET ASIDE
                   THE FOLLOWING ORDERS PASSED BY THE RESPONDENTS IN
                   THE INTEREST OF JUSTICE I) ORDER DATED 28.03.2022
                   PASSED U/S 147 RWS 144 RWS 144B OF THE ACT (ANNX-F)
                   (DIN ITBA/AST/S/147/2021-22/1041833069 (1)) AND ETC.
                               -2-
                                     NC: 2023:KHC:21412
                                         WP No. 9752 of 2023




     THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
THE COURT MADE THE FOLLOWING:

                          ORDER

The petitioner has assailed the validity of the

orders passed by the respondent at Annexure-F under

Section 147 of the Income Tax Act and the order of

penalty at Annexures-G, H, J, K and L.

2. The petitioner submits that notices were uploaded

in the e-filing port. It is submitted that, in light of the

petitioner not being conversant with the verification of

portal, notices did not come to his attention.

3. Learned counsel for the Revenue submits that

notices were however served.

4. It is noticed that the authority has concluded the

assessment on the basis that the assessee has not replied

and has passed best judgment assessment under Section

144 of the Income Tax Act.

NC: 2023:KHC:21412 WP No. 9752 of 2023

5. In light of the contention raised regarding non-

service of notice, it would meet the ends of justice, to

afford a further opportunity to the petitioner to reply to

the notices and the authority could then proceed further

thereafter. Accordingly, the matter is relegated to the

authorities concerned to the stage of 148 of the Income

Tax Act at Annexure-B.

Petitioner to reply to the same in appropriate

manner and authorities to proceed further. Accordingly,

the order at Annexure-F and order of Penalty at

Annexures-G, H, J, K and L are set aside and the matter is

disposed off in terms of the above.

All contentions of both sides are left open.

Sd/-

JUDGE

MPK CT:bms