IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2019 BEFORE THE HON’BLE MR.JUSTICE P.B. BAJANTHRI WRIT PETITION NO.27673/2019 (T-IT) & WRIT PETITION NO.28463/2019 BETWEEN:
M/S. KARNATAKA STATE MUSLIM FEDERATION NO.22/1 ARABIC COLLEGE POST NAGAWARA BENGALURU-560 045 REPRESENTED BY ITS TREASURER MR C. M. FAIZ MOHAMMED AGED ABOUT 35 YEARS SON OF MR C M IBRAHIM (BY SRI. JINITA CHATTERJEE, ADV., FOR SRI. S. PARTHASARATHI, ADV.,) AND:
1. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 UNITY BUILDING ANNEXE … PETITIONER P KALINGA RAO ROAD (MISSION ROAD) BENGALURU-560 027 2. THE ADDL.COMMISSIONER OF INCOME -TAX (EXEMPTIONS) 6TH FLOOR UNITY BUILDING ANNEXE P KALINGA RAO ROAD (MISSION ROAD) BENGALURU-560 027 3. THE TAX RECOVERY OFFICER (EXEMPTIONS) NO.606, 6TH FLOOR UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD (MISSION ROAD) BENGALURU-560 027 4. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) NO.606, 6TH FLOOR UNITY BUILDING ANNEXE P KALINGA RAO ROAD (MISSION ROAD) BENGALURU-560 027 4. THE COMMISSIONER OF INCOMET AX (APPEALS)-14 BMTC BUILDING 80 FEET ROAD 6TH BLOCK KORAMANGALA BENGALURU-560 095 ... RESPONDENTS (BY SRI. E.I. SANMATHI, ADV.,) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE LETTER OF THE R-1 DATED 11.01.2019 FOR THE ASSESSMENT YEAR 2011-12 (ANNEXURE- G), QUASH THE LETTER OF THE R-2 DATED 15.02.2019 FOR THE ASSESSMENT YEAR 2011-12 (ANNEXURE – N AND TO QUASH THE EX-PARTE ORDER BY THE R-4 DATED 30.04.2019 (ANNX-Q), QUASH THE GARNISHEE NOTICE DATED 13.06.2019 ISSUED BY THE R-1 TO THE BANKER OF THE PETITIONER M/S. AXIS BANK, BANGAORE (ANNX-R) AND ETC., THESE PETITIONS ARE COMING ON FOR PRL. HEARING ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:-
ORDER Petitioner has sought for quashing of the communication dated 11.1.2019, letter dated 15.2.2019, order dated 30.04.2019, notice dated 13.06.2019 respectively.
2. Petitioner has already availed the statutory remedy of appeal. Once the remedy of appeal is availed, question of entertaining the writ petition may not arise and it is not appropriate.
3. Learned counsel for the petitioner insisted for deciding garnishee notice dated 13.06.2019 as certain deficiencies are forthcoming like mentioning annual year 2016-17, it should have been as 2011-12. Concerned-official respondent is hereby directed to rectify garnishee notice dated 13.6.2019 (Annexure-R) in accordance with law within a period of two weeks from the date of receipt of this order. In respect of other grievance of the petitioner, since matter is seized before Appellate Authority, Appellate Authority is directed to decide the petitioner’s appeal within a reasonable period of three months from the date of receipt of this order.
Writ petitions are disposed of.
Sd/- JUDGE BS