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

PDF · subscribers
WP/107797/2017HC KarnatakaKAHC02002978201707 September 2018Bench: S.SUNIL DUTT YADAV2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not delve into the merits of the case or the validity of the Section 147 proceedings. Instead, the Court noted that the counsel for the petitioner had filed a memo expressing the intention to withdraw the petition. Based on this memo and the submission made by the petitioner's counsel, the Court ordered the dismissal of the writ petition. No finding was made on the substantive issues related to the reassessment proceedings. The operative direction was the dismissal of the petition.

What were the facts?

The petitioner, Shri Prabhu, filed a writ petition before the High Court of Karnataka, Dharwad Bench, seeking to quash proceedings initiated under Section 147 of the Income Tax Act, 1961. The notice for these proceedings was issued by the 2nd respondent, Income Tax Officer, Ward-1 & TPS Bagalkot, bearing reference No.F.No.BCAPM7251G/ITO-W-1/148/2017-18 dated 27.06.2017. The petitioner challenged these proceedings specifically concerning his assessment. The respondents were the Income Tax Officer, Ward-1, Bagalkot, and Income Tax Officer, Ward-1 & TPS Bagalkot.

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, by the respondent Income Tax Officer were liable to be quashed. The petitioner argued that these proceedings were invalid and sought their annulment. The revenue's contentions were not recorded in the judgment as the matter was disposed of based on the petitioner's submission. No specific provisions of the Income Tax Act, other than Section 147, were explicitly discussed in relation to the arguments presented.

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.107797/2017 (T-IT) BETWEEN

Shri Prabhu, S/o Shivappa, 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.BCAPM7251G/ITO-W-1/148/2017-18 dated 27.06.2017 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 pending interlocutory applications.

Sd/- JUDGE

Kms

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →