1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 28TH DAY OF JANUARY, 2020 BEFORE HON BLE MR. JUSTICE KRISHNA S.DIXIT WRIT PETITION NO.4303 OF 2018 (T-IT) BETWEEN: M/S. ILMS BUILDERS PVT. LTD., NO.103, EDEN PARK NO.20, VITTAL MALLYA ROAD, BENGALURU 560 001. REPRESENTED BY ITS DIRECTOR ... PETITIONER (BY MS. SWATHI ASHOK & SMT. ANURADHA S.R., ADVOCATES) AND: 1 . DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) BENGALURU - 560 001. 2 . GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT 7TH FLOR, INCOME TAX OFFICE, BMTC BUILDING, 8O FEET ROAD, KORAMANGALA, BENGALURU - 560 001. REPRESENTED BY ITS COMMISSIONER ... RESPONDENTS (BY SRI. K.V.ARAVIND, ADVOCATE FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH ASSESSMENT ORDER PASSED BY 1ST RESPONDENT DATED 22.12.2017 FOR ASSESSMENT YEAR 2015-16 (ANNEXURE-A); AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN B GROUP THIS DAY, COURT MADE FOLLOWING: 2 ORDER Petitioner-Company being assessee under Income Tax Act, 1961 is invoking writ jurisdiction of this Court grieving against Assessment Order dated 22.12.2017, copy whereof is at Annexure-A covering assessment year 2015-16 and consequent Notice dated 22.12.2017, copy whereof is at Annexure-B, both issued by first respondent. 2. After service of notice, respondents having entered appearance through their Senior Panel Counsel Sri. K.V.Aravind, resist writ petition making submission in justification of impugned order and notice. 3. Having heard learned counsel for parties and having perused petition papers, this Court is of considered opinion that, reprieve needs to be granted to petitioner as under and for following reasons: a) impugned order at Annexure-A proceeds on wrong factual premise that petitioner had not sent explanation to notice in question when original 3 records admittedly reveal that petitioner had filed one vide Reply dated 20.12.2017, copy whereof is at Annexure-G; and, b) contention that petitioner has alternate remedy of statutory appeal and therefore, no relief can be granted in writ petition cannot be accepted since there is apparent violation of principles of natural justice apart from demonstrable non-application of mind to material borne out from record. In above circumstances, this writ petition succeeds; writ of certiorari issues quashing impugned order; matter is remitted to first respondent for consideration afresh after adverting to reply sent by petitioner, in accordance with law. period for compliance is three months from date copy of this judgment is received by first respondent. No costs, now. Sd/- JUDGE DS ILMS Builders Pvt. Ltd. v. Deputy Commissioner of Income-tax, Circle-3(1)(1), Bengaluru / Government of India