THE NAGARBAIL SALT vs. THE INCOME TAX OFFICER,

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WP/103301/2016HC KarnatakaKAHC02004975201607 June 2017Bench: B.SREENIVASE GOWDA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Court noted that the learned counsel for the petitioner had filed a memo seeking permission to withdraw the writ petitions as they no longer survived for consideration. The Court took the memo on record and, accordingly, dismissed the writ petitions as they did not survive for consideration. No decision was made on the merits of the challenge to the notice under Section 226(3) of the Income Tax Act, 1961. The operative direction was the dismissal of the petitions.

What were the facts?

The petitioner, The Nagarbail Salt Owners Co-operative Society Ltd., represented by its Manager, filed five writ petitions (W.P. Nos. 103301-103305/2016) and one additional writ petition (W.P. No. 103645/2016) before the High Court of Karnataka, Dharwad Bench. These petitions challenged a notice issued under Section 226(3) of the Income Tax Act, 1961, dated March 28, 2016, by the Income Tax Officer, Ward-2, Karwar (Respondent No. 1). The petitions were filed under Articles 226 & 227 of the Constitution of India.

What were the issues?

1. Whether the notice issued under Section 226(3) of the Income Tax Act, 1961, by the Income Tax Officer is liable to be quashed. Assessee's Contention: The petitioner sought to quash the notice issued under Section 226(3) of the Income Tax Act, 1961. No specific arguments or reliance on authorities were recorded in the judgment for the petitioner's case beyond the prayer to quash the notice. Revenue's Contention: The respondents, the Income Tax Officer and the Commissioner of Income Tax, were represented. No specific arguments or reliance on authorities were recorded in the judgment for the revenue's case.

Which sections of the Income-tax Act were involved?

Section 226(3)

AI-generated summary — verify with the full judgment below

Before: AND

1 IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 7TH DAY OF JUNE, 2017 BEFORE THE HON’BLE MR. JUSTICE B.SREENIVASE GOWDA WRIT PETITION NOs.103301-103305/2016 AND WRIT PETITION NO.103645/2016 (T-IT) BETWEEN THE NAGARBAIL SALT OWNERS CO-OPERATIVE SOCIETY LTD. REPRESENTED BY ITS MANAGER SRI. ANIL S NADAKARNI AGE: 54 YEARS, SANIKATTE, GOKARNA, KUMTA-581326 ... PETITIONER (BY SRI.H.R.KAMBIYAVAR, ADV) AND 1. THE INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICES, SANTERIKRUJAPPA BUILDING, HABBUWADA, KARWAR 2. THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, ATTAVAR, MANGALURU. …. RESPONDENTS (BY SRI. Y.V.RAVIRAJ, ADV.) THESE WPS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE

2 U/S.226(3) DATED:28.03.2016, ANNEXURE-J, ISSUED BY THE RESPONDENT NO.1 AND ETC., THESE WRIT PETITIONS COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The learned counsel for the petitioner has filed a memo praying permission of the Court to withdraw the writ petitions as they do not survive for consideration. 2. Memo is taken on record. 3. Accordingly, the writ petitions are dismissed as they do not survive for consideration. Sd/- JUDGE VB

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