Karnataka HC Disposes Writ Petition as Petitioner Opts for Alternate Remedy u/s 260A of Income Tax Act [Read Order]

The Karnataka High Court dismissed a writ petition contesting an order of income tax assessment, with the petitioner opting to drop the suit and pursue the statutory appeal procedure under Section 260A of the Income Tax Act, 1961.

The petitioner, Rama Reddy Dhasharatha, filed Writ Petition No. 2893 of 2026 against the assessment order passed under Section 143(3) of the Income Tax Act for the Assessment Year 2017-18. The order impugned was passed by the Income Tax Officer, Ward 4(3)(3), Bengaluru on 27.12.2019. The petitioner sought to invalidate the order and all procedures incidental thereto. The matter was heard before Justice B M Shyam Prasad.

During the course of the preliminary hearing, the memo was filed by the counsel for the petitioner praying to withdraw the writ petition. The attorney stated that as there was a statutory appeal process under Section 260A of the Income Tax Act, 1961 to challenge the order of Income Tax appeal Tribunal, the petitioner may be allowed to withdraw the plea. The petitioner was seeking liberty from the Court to pursue this additional remedy by filing an Income Tax Appeal.

Mr. E. I. Sanmathi, counsel for the respondents, did not raise any objection to the course of conduct. Considering the submissions, the Court accepted the memo and permitted withdrawal of the writ petition. The Court underlined that the petitioner would be at liberty to utilise the remedy of appeal as per law subject to all just exceptions. The ruling reiterates the notion that where statutory appellate remedy is available, the parties should normally seek relief under such remedies before approaching for relief under Articles 226 and 227 of the Constitution.

The Karnataka High Court of Justice B M Shyam Prasad, while disposing of the writ petition, reiterated the hierarchy of remedies available to an aggrieved taxpayer under the Income Tax Act and granted liberty to file an appeal under Section 260A. The petition was thus disposed of with a clear guidance that the petitioner is at liberty to pursue statutory appellate remedies as permissible in law.

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