SHRI. SANGAPPA vs. INCOME TAX OFFICER,

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WP/107672/2017HC KarnatakaKAHC02002963201707 September 2018Bench: S.SUNIL DUTT YADAV2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, considered a memo filed by the counsel for the petitioner stating an intention to withdraw the writ petition. In view of this memo and the submission made, the Court dismissed the petition. The Court found no further orders required regarding pending interlocutory applications. The specific grounds for the initial challenge to the Section 147 proceedings were not adjudicated upon due to the withdrawal. Therefore, there is no finding on the merits of the case or a ratio decidendi that can be cited for future cases based on the substantive issues of the assessment.

What were the facts?

The petitioner, Shri Sangappa, filed a Writ Petition before the High Court of Karnataka, Dharwad Bench. The petition challenged proceedings initiated under Section 147 of the Income Tax Act, 1961, by the 2nd respondent, the Income Tax Officer, Ward-1 & TPS, Bagalkot. The notice for these proceedings was dated June 29, 2017. The assessment year(s) are not explicitly stated in the provided text. The procedural history involves the filing of the writ petition and the subsequent action by the petitioner's counsel.

What were the issues?

1. Whether the proceedings initiated under Section 147 of the Income Tax Act, 1961, are liable to be quashed, insofar as they concern the petitioner. The petitioner's counsel filed a memo stating their intention to withdraw the petition. The judgment does not record any arguments made by the petitioner's counsel regarding the merits of the case or the grounds for quashing the proceedings. The revenue's contentions are not recorded in the provided text.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH Dated this the 7th day of September 2018 Before THE HON’BLE MR. JUSTICE S. SUNIL DUTT YADAV Writ Petition No.107672/2017 (T-IT) BETWEEN

Shri Sangappa, S/o Shivayogappa, Takkalaki Urf Jadar C/o, H.B.Haripalled, At. Post Anagawadi Taluk, Bilagi-587116, Dist: Bagalkot. ...Petitioner

(By Sri. H.R.Kambiyavar & Aravinda Deshpande, Advocates)

AND

1.

Income Tax Officer, Ward-1, Bagalkot.

2.

Income Tax Officer, Ward-1, & TPS Bagalkot.

…Respondents

(By Sri. Y.V.Raviraj, Advocate)

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India praying to quash the proceedings initiated under Section 147 of the Act bearing No.F.No.AQNPT9782F/ITO-W-1/2017-18 dated

2 29.06.2017 issued by the 2nd respondent vide Annexure-L insofar as petitioner is concerned.

This Writ Petition coming on for Orders this day, the Court, made the following:

ORDER

Counsel for the petitioner has filed a memo stating that he intends to withdraw the petition. In view of the memo and submission made, petition is dismissed.

No further orders required as regards the interlocutory applications pending.

Sd/- JUDGE

Kms

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