PANAMA NATURE FRESH PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX

WP/15642/2018HC KarnatakaKAHC01005262201827 September 2019Bench: S.SUJATHA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka at Bengaluru considered the writ petition filed by Panama Nature Fresh Pvt. Ltd. The court noted that the learned counsel for the petitioner had filed a memo seeking leave to withdraw the writ petition. The memo was placed on record, and permission to withdraw was granted. Consequently, the writ petition was dismissed as withdrawn. The court did not adjudicate on the merits of the case or the issues raised by the petitioner regarding the recovery of the tax demand. No specific findings were made on the substantive issues, and the operative direction was solely to dismiss the petition as withdrawn.

What were the facts?

The petitioner, Panama Nature Fresh Pvt. Ltd., filed a writ petition before the High Court of Karnataka at Bengaluru. The petition was directed against the respondents, including the Principal Commissioner of Income-Tax, Commissioner Income-Tax (Appeals-2), and the Deputy Commissioner of Income-Tax. The petitioner sought to prohibit the recovery of 20% of an impugned tax demand until the disposal of their appeal before the Commissioner of Income-Tax (Appeals-2). The appeal was filed against an order passed by the Deputy Commissioner of Income-Tax. The assessment year(s) and the specific amount of tax demand in dispute are not explicitly stated in the provided text.

What were the issues?

1. Whether the petitioner is entitled to a prohibition on the recovery of 20% of the impugned tax demand pending the disposal of their appeal before the Commissioner of Income-Tax (Appeals-2)? Assessee's contention: The petitioner sought to prevent the recovery of 20% of the tax demand until their appeal was decided. No specific legal provisions or precedents were mentioned in the provided text for this contention. Revenue's contention: The judgment does not record any specific contentions from the revenue in response to the writ petition. The respondents are the tax authorities against whom the petition was filed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF SEPTEMBER, 2019 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.15642/2018 (T – IT) BETWEEN: PANAMA NATURE FRESH PVT. LTD., COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 CORPORATE I.D.NO.:U01407KA2014TC072999 NO.1-24/1, URENDADDIGUDDE AIRPORT ROAD, PANJIMOGARU POST KAVOOR, MANGALURU - 575 003 BY ITS MANAGING DIRECTOR SRI VIVEKRAJ.

…PETITIONER

(BY SRI KIRAN KUMAR.K, ADV.)

AND: 1. PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL) CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001.

COMMISSIONER INCOME-TAX (APPEALS-2) AYAKAR BHAVAN, PLOT NO.5, EDC COMPLEX, PATTO-PLAZA PANAJI, GOA-403001.

DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE - II, ALBUQUERQUE HOUSE PANDESHWAR, MANGALURU - 575 001.

…RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO PROHIBIT

- 2 - THE RESPONDENT NO.3/RESPONDENTS FROM RECOVERING 20% OF THE IMPUGNED TAX DEMAND TILL THE DISPOSAL OF THE APPEAL VIDE ANNEXURE-D1 BEFORE THE RESPONDENT NO.2 (ACKNOWLEDGMENT NO.371803971230118) AND ETC.,

THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-

O R D E R

Learned counsel for the petitioner has filed a memo seeking leave of the Court to withdraw the writ petition.

Memo is placed on record. Permission is granted.

Writ petition stands dismissed as withdrawn.

Sd/- JUDGE

NC.

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