SHRI. SHIVAPPA S/O PRABAPPA MUGALOLLI vs. INCOME TAX OFFICER,

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WP/107796/2017HC KarnatakaKAHC02002971201707 September 2018Bench: S.SUNIL DUTT YADAV2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide on the merits of the reassessment proceedings initiated under Section 147 of the Income Tax Act, 1961. Instead, the counsel for the petitioner filed a memo stating their intention to withdraw the writ petition. In view of this submission, the High Court dismissed the petition. No finding was reached regarding the validity of the Section 147 proceedings or any specific arguments presented by either side. The operative direction was to dismiss the petition as withdrawn. No issues were expressly left undecided, as the petition was disposed of on a procedural ground.

What were the facts?

The petitioner, Shri Shivappa, 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, through a notice dated 29.06.2017. The petitioner sought to quash these proceedings. The respondents were the Income Tax Officer, Ward-1, Bagalkot, and the Income Tax Officer, Ward-1 & TPS Bagalkot. The assessment year(s) are not specified in the judgment. The procedural history leading to the writ petition is not detailed.

What were the issues?

The primary issue before the High Court was whether the proceedings initiated under Section 147 of the Income Tax Act, 1961, against the petitioner were valid and should be quashed. The petitioner's contention, as indicated by the writ petition, was that these proceedings were liable to be set aside. The judgment does not record any specific arguments made by the revenue (respondents) in response to the petitioner's challenge. The court was not asked to decide on the merits of the reassessment proceedings themselves, but rather on the validity of the challenge to their initiation.

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.107796/2017 (T-IT) BETWEEN

Shri Shivappa, S/o Prabappa, Mugalolli, At.post Honnihal, Taluk Bilagi-587116, Dist: Bagalkot.

...Petitioner

(By Sri. H.R.Kambiyavar & Aravind 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.BCAPM7254D/ITO-W-1/2017-18 dated 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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