Karnataka Industrial Area Development Board v. The Assistant Commissioner of Income-tax (Exemptions), Circle-1, Bengaluru / The Commissioner of Income-tax (Exemptions), Bengaluru - 2019-LL-0927-113

Citation	2019-LL-0927-113
Appellant Name	Karnataka Industrial Area Development Board
Respondent Name	The Assistant Commissioner of Income-tax (Exemptions), Circle-1, Bengaluru / The Commissioner of Income-tax (Exemptions), Bengaluru
Court	HIGH COURT OF KARNATAKA
Relevant Act	Income-tax
Date of Order	27/09/2019
Assessment Year	2016-17
Judgment	View Judgment
Keyword Tags	special audit
Bot Summary:	Learned counsel for the petitioner would submit that the matter is squarely covered by the order of the Cognate Bench of this Court in W.P.No. 1863/2017 and Connected Matter D.D. 02.01.2018 in the very same assessee s case relating to the Assessment Years 2013-14 and 2014-15. Learned counsel for the Revenue does not dispute the same. In view of the aforesaid, the impugned order at Annexure-A dated 11.12.2018 passed under Section 1422A of the Act is quashed. The respondent Assessing Authority shall re-consider the matter in the light of the observations made in W.P.No. The respondent Assessing Authority shall pass fresh orders after providing a reasonable and proper opportunity of hearing to the petitioner assessee. With the aforesaid observations and directions, writ petition stands disposed of.

IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 27TH DAY OF SEPTEMBER, 2019 BEFORE: HON BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.57910/2018 (T IT) BETWEEN: M/S. KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD No.49, 4TH AND 5TH FLOOR, KHANIJA BHAVAN, RACE COURSE ROAD, BENGALURU-560001 (REP BY ITS CEO AND EM, DR.N. SHIVASHANKARA, IAS AGED ABOUT 47 YEARS S/O SRI. NINGE GOWDA. PETITIONER (BY SRI SHARATH.S., ADV., FOR SRI CHYTHANYA.K.K, ADV.) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1 6TH FLOOR, UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU-560027 2. COMMISSIONER OF INCOME TAX (EXEMPTIONS) 6TH FLOOR, UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU-560027. RESPONDENTS (BY SRI JEEVAN J. NEERALGI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO QUASH AS FAR AS PETITIONER IS CONCERNED BY APPROPRIATE -2- WRIT OR ORDER IN NATURE OF CERTIORARI OR OTHERWISE, IMPUGNED ORDER DATED 11.12.2018 PASSED BY LEARNED FIRST RESPONDENT FOR CONDUCT OF SPECIAL AUDIT UNDER SECTION 142(2A) OF INCOME- TAX ACT, 1961, ENCLOSED AS ANNEXURE-A; AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, COURT MADE FOLLOWING:- ORDER petitioner has challenged order dated 11.12.2018 passed by first respondent, directing special audit of accounts under Section 142 [2A] of Income Tax Act, 1961 [ Act for short] relating to Assessment Year 2016-17. 2. Learned counsel for petitioner would submit that matter is squarely covered by order of Cognate Bench of this Court in W.P.No.1863/2017 and Connected Matter [D.D. 02.01.2018] in very same assessee s case relating to Assessment Years 2013-14 and 2014-15. Copy of said order is placed before Court. -3- 3. Learned counsel for Revenue does not dispute same. 4. In view of aforesaid, impugned order at Annexure-A dated 11.12.2018 passed under Section 142[2A] of Act is quashed. respondent Assessing Authority shall re-consider matter in light of observations made in W.P.No.1863/2017 and Connected Matter referred to above. respondent Assessing Authority shall pass fresh orders after providing reasonable and proper opportunity of hearing to petitioner assessee. With aforesaid observations and directions, writ petition stands disposed of. Sd/- JUDGE NC. Karnataka Industrial Area Development Board v. Assistant Commissioner of Income-tax (Exemptions), Circle-1, Bengaluru / Commissioner of Income-tax (Exemptions), Bengaluru

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