Jakka Srinivasulu Reddy v. The Principal Commissioner of Income-tax-4, Bengaluru/The Joint Commissioner of Income-tax (OSD), Circle 4(1)(1), Bengaluru
[Citation -2020-LL-0225-48]
| Citation | 2020-LL-0225-48 |
|---|---|
| Appellant Name | Jakka Srinivasulu Reddy |
| Respondent Name | The Principal Commissioner of Income-tax-4, Bengaluru/The Joint Commissioner of Income-tax (OSD), Circle 4(1)(1), Bengaluru |
| Court | HIGH COURT OF KARNATAKA |
| Relevant Act | Income-tax |
| Date of Order | 25/02/2020 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Keyword Tags | financial liability • service of notice |
| Bot Summary: | After service of notice, the respondents having entered appearance though their Panel Counsel, resist the writ petition making submission in justification of the impugned order. Having heard the learned counsel for the parties and having perused the petition papers, this Court is of a considered opinion that, reprieve needs to be granted to the petitioner on the ground of violation of principles of natural justice, inasmuch as, the notice dated 26.03.2018 a copy whereof is at Annexure-F was shooted to the petitioner fixing 28.03.2018 at 11.50 am as the date of hearing; as even by rocket speed, perhaps, the petitioner would not have reached the destination assuming that the said notice was served on him at once. This is not a fair treatment of the citizen at the hands of the Tax Officer, whatever be the circumstances. 3 In view of the above, this writ petition succeeds in part; a Writ of Certiorari issues quashing the impugned order; matter is remitted back to the second respondent for consideration afresh, in accordance with law and after giving an opportunity of hearing to the petitioner. The time for compliance is three months from the date of first hearing. It is needless to mention that the second respondent may solicit any information or documents from the side of the petitioner as may be required for due consideration of the remitted matter subject to the rider that in the guise of such solicitation, delay shall not be brooked. |