Karnataka High Court
M/S Ozone Urbana Infra Developers ... vs The Deputy Commissioner on 29 May, 2024
Author: S Sunil Dutt Yadav
Bench: S Sunil Dutt Yadav
-1-
NC: 2024:KHC:18124
WP No. 12323 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 29TH DAY OF MAY, 2024
BEFORE
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 12323 OF 2024 (T-IT)
BETWEEN:
1. M/S OZONE URBANA INFRA DEVELOPERS
PRIVATE LIMITED
REPRESENTED BY ITS DIRECTOR,
SRI S SAI PRASAD,
S/O SRI V SATHYAMOORTHY,
AGED ABOUT 50 YEARS,
NO.38, ULSOOR ROAD,
BENGALURU-560 042.
PAN.AAECM5394G
REGISTERED UNDER COMPANIES ACT 1956
... PETITIONER
(BY SRI. A. SHANKAR, SENIOR ADVOCATE FOR
SRI ANNAMALAI S., ADVOCATE)
Digitally signed
by VIJAYA P AND:
Location:
HIGH COURT
OF 1. THE DEPUTY COMMISSIONER
KARNATAKA
OF INCOME TAX,
CENTRL CIRCLE 2(1),
CR BUILDINGS,
NO.1 QUEENS ROAD,
BANGALORE-560 001.
2. THE ADDITIONAL COMMISSIONER
OF INCOME TAX,
CENTRAL RANGE 2(1),
-2-
NC: 2024:KHC:18124
WP No. 12323 of 2024
CR BUILDINGS,
NO.1 QUEENS ROAD,
BANGALORE-560 001.
... RESPONDENTS
(BY SRI. DILIP M., ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE
ASSESSMENT ORDER PASSED UNDER SECTION 144 DTD
29.03.2024 BEARING ITBA/AST/S/144/2023-
24/1063613021(1) BY THE R-1 FOR THE ASSESSEMENT YEAR
2022-23 HEREIN MARKED AS ANNEXURE-A1 AND ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING
THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
The learned Senior Counsel appearing for the
petitioner submits that the impugned order suffers from
various infirmities and on the face of it, in light of
petitioner having made out his replies to the show-cause
notices, the question of resorting to best judgment
assessment in terms of Section 144 is impermissible.
2. After hearing the matter for sometime, learned
counsel Sri.Dilip.M appearing for the respondents submits
that the authorities would re-look into the matter and take
NC: 2024:KHC:18124
note of the contentions raised and reconsider the same in
accordance with law.
3. In light of such stand, the order at Annexure-A1
and the computation sheet at Annexure-A2, Demand
Notice at Annexure-A3 and Penalty Notices at
Annexure-A4 and A5 are set aside.
4. In light of the stand of the respondents, the
matter is remitted back for fresh consideration. All
contentions are kept open.
5. Petitioner is at liberty to file additional statement
and the authorities to take note of the same and proceed
in accordance with law while also taking note of the
grounds raised in the writ petition as may be deemed
appropriate.
6. Accordingly the petition is disposed off.
7. In light of disposal of the petition, I.A-1/2024
filed seeking dispensation does not survive for
NC: 2024:KHC:18124
consideration as calling for no further orders. Accordingly,
I.A.-1/2024 is dismissed.
Sd/-
JUDGE
NP
