M/S B.R.METI AND CO. EACHANAL VILLAGE vs. THE INCOME-TAX OFFICER AND ANR

WP/101553/2013HC KarnatakaKAHC03004462201321 June 2013Bench: RAM MOHAN REDDY2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, considering the submission of the petitioner's counsel, decided not to adjudicate on the merits of the writ petition concerning the quashing of the communications. Instead, the Court disposed of the writ petition by issuing a direction to the Appellate Authority. The Appellate Authority, which was not a party respondent, was directed to dispose of the appeal filed by the petitioner by 30.09.2013. The principle derived from this decision is that when a petitioner in a writ proceeding seeks a specific procedural relief (like expeditious disposal of an appeal) and withdraws other substantive prayers, the court may grant the procedural relief without deciding the substantive issues.

What were the facts?

The petitioner, M/s. B.R. Meti & Company, filed a writ petition before the High Court of Karnataka, Circuit Bench at Gulbarga. The petition challenged communications issued by the Income-Tax Officer, Ward-2, Raichur, dated 09.06.2010 and 23.08.2011, pertaining to the assessment year 2008-09. The petitioner sought a writ of certiorari to quash these communications. The respondents were the Income-Tax Officer and the Addl. Commissioner of Income-Tax, Raichur Range. The matter was listed for preliminary hearing.

What were the issues?

The primary issue before the High Court was whether the communications issued by the Income-Tax Officer, dated 09.06.2010 and 23.08.2011, for the assessment year 2008-09, were liable to be quashed by a writ of certiorari. The petitioner's contention, as presented by their counsel, was that they would be satisfied with a direction to the Appellate Authority to dispose of their pending appeal at the earliest, and they would not press for other reliefs sought in the writ petition. The revenue's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

- - W.P.No.101553/2013 1 IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT GULBARGA DATED THIS THE 21ST DAY OF JUNE, 2013 BEFORE THE HON'BLE MR.JUSTICE RAM MOHAN REDDY W.P. No.101553/2013 (T-IT) BETWEEN: M/S. B.R. METI & COMPANY EACHANAL VILLAGE, LINGASUGUR TQ., DIST. RAICHUR, REP. BY ITS PARTNER SRI B.R. METI AGED ABOUT 51 YEARS, S/O SRI RAYAPPA … PETITIONER (BY SRI. S. PARTHASARATHI, ADVOCATE) AND: 1. THE INCOME-TAX OFFICER, WARD-2 ‘AAYAKAR BHAVAN’, OPP. AYYAPPA TEMPLE UDAYNAGAR, RAICHUR – 584 101 2. THE ADDL. COMMISSIONER OF INCOME-TAX RAICHUR RANGE, ‘AAYAKAR BHAVAN’ OPP. AYYAPPA TEMPLE, UDAYNAGAR RAICHUR– 584 101 … RESPONDENTS (BY SRI AMEET KUMAR DESHPANDE, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF WRIT OF CERTIORARI, QUASHING THE COMMUNICATIONS ISSUED BY THE 1ST RESPONDENT DATED 09.06.2010 IN F.NO.SCR/ITO WARD-2/RCR/2010-11 VIDE ANNEXURE-E AND DATED 23.08.2011 IN F.NO.AACFB700M/W-2/RCR/2011-12 VIDE ANNEXURE-G FOR THE ASSESSMENT YEAR 2008-09 AND ETC.

- - W.P.No.101553/2013 2 THIS PETITION COMING ON FOR PRILIMINARY HEARNING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Sri. Ameet Kumar Deshpande, learned Standing Counsel takes notice for the respondents. 2. Learned counsel for the petitioner submits that the petitioner would be satisfied with a direction to the Appellate Authority, before whom the appeal filed by the petitioner is pending, at the earliest and would not press the other reliefs. In that view of the matter, this petition is accordingly disposed of. The Appellate Authority though not a party respondent in this petition is directed to dispose of the appeal filed by the petitioner, in any event by 30.09.2013. Sd/- JUDGE LG

Latest GST High Court judgments

Search GST case law →