1 IN HIGH COURT OF KARNATAKA, BENGALURU DATED THIS 18TH DAY OF FEBRUARY, 2020 BEFORE HON'BLE MR. JUSTICE KRISHNA S. DIXIT WRIT PETITION NO. 50071 OF 2019 (T-IT) BETWEEN: M/S LUMINOUS EDUCATIONAL TRAINING CENTRE PRIVATE LIMITED NO.6, 1ST FLOOR, KALTHUR BUILDING GANGAMM CIRCLE, JALAHALLI, BENGALURU - 560013. REPRESENTED BY ITS DIRECTOR SRI. GOKULANATH KESHAVELU, AGED ABOUT 45 YEARS, S/O SRI. KESAVELU M. PETITIONER (BY SRI. THIRUMALESH M, ADVOCATE) AND: 1. COMMISSIONER OF INCOME, TAX-4, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORMANGALA, BENGALURU - 560 095. 2. INCOME TAX OFFICER, WARD 4(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORMANAGALA, BENGALURU - 560095. RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH ASSESSMENT ORDER PASSED FOR ASST YEAR 2017-18 U/S 144 OF INCOME TAX ACT DATED 27.09.2019 BY INCOME TAX OFFICER, WARD 4(1)(1) BENGALURU ANNEXURE-K. THIS 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 knocking at doors of Writ Court for assailing Assessment Order dated 27.09.2019 for Assessment Year 2017-18 passed by second respondent herein at Annexure-K. 2. After service of notice, respondents having entered appearance through their Sr.Panel Counsel resist writ petition making submission in justification of impugned order contending that there is alternate remedy of appeal which petitioner can avail and that even otherwise, impugned Assessment Order does not have any errors apparent on its face warranting indulgence of Writ Court. 3. Having heard learned counsel for parties and having perused petition papers, this Court grants reprieve to petitioner Assessee because: (a) petitioner Assessee had filed reply dated 04.07.2019 to notice dated 28.06.2019; however, impugned Assessment Order does not mention about this reply filed by petitioner at all, although it mentions about its subsequent reply dated 18.09.2019; thus 3 impugned order is vitiated by vice of non-application of mind to material borne out by record. In above circumstances, this writ petition succeeds in part; impugned order is set at naught; matter is remanded for consideration afresh in accordance with law. Petitioner Assessee through his counsel is put to notice to appear before second respondent - Income Tax Officer, Ward 4(1)(1), on 10.03.2020 and seek further instructions. All contentions of parties are kept open. No costs. Sd/- JUDGE Bsv Luminous Educational Training Centre Private Limited v. CIT-4, Bengaluru / ITO, Ward-4(1)(1), Bengaluru