M/S PRAGYA ENTERPRISES vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

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WP/15650/2013HC KarnatakaKAHC01018357201315 July 2013Bench: RAM MOHAN REDDY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide on the merits of the case. The learned counsel for the petitioner filed a memo seeking leave of the court to withdraw the writ petition. Consequently, the Court took the memo on record and dismissed the petition as withdrawn. No finding was reached on the validity of the assessment order or the impugned order. The operative direction was to dismiss the petition as withdrawn. No issues were expressly left undecided as the petition was withdrawn.

What were the facts?

The petitioner, M/s. Pragya Enterprises, represented by its partner Sri. Siddhartha Agarwal, filed a writ petition before the High Court of Karnataka. The petition challenged two orders: the assessment order dated March 1, 2013, passed by the Deputy Commissioner of Income Tax (1st respondent) for the Assessment Year 2006-07, and an impugned order dated March 19, 2013, passed by the Commissioner of Income-Tax (2nd respondent). The respondents are income tax authorities. The petitioner sought to quash these orders. The matter came up for orders before the High Court.

What were the issues?

The High Court was to decide whether to quash the assessment order dated March 1, 2013, passed by the Deputy Commissioner of Income Tax for the Assessment Year 2006-07, and the impugned order dated March 19, 2013, passed by the Commissioner of Income-Tax. The petitioner's primary contention, as indicated by the prayer to quash the orders, was that these orders were legally unsustainable. The respondents' contentions were not recorded in the judgment. No specific provisions of the Income Tax Act were explicitly debated in the provided text.

AI-generated summary — verify with the full judgment below

W.P.15650/13 1 IN THE HIGH COURT OF KARNATAKA, BANGALORE

DATED THIS THE 15TH DAY OF JULY, 2013

BEFORE

THE HON'BLE MR.JUSTICE RAM MOHAN REDDY

WRIT PETITION NO. 15650 OF 2013 (T-IT)

BETWEEN:

M/S. PRAGYA ENTERPRISES No.11/3, NANDIDURGA ROAD BANGALORE - 560 001 REP.BY ITS PARTNER SRI. SIDDHARTHA AGARWAL AGED ABOUT 38 YEARS SON OF SRI. SATYANARAYAN AGARWAL. … PETITIONER

(BY SMT. PRATHIBHA R, ADVOCATE FOR SRI. S PARTHASARATHI, ADVOCATE )

AND :

1 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE – 1(1), No. 621, HMT BHAVAN, 6TH FLOOR

BELLARY ROAD, GANGANAGAR

BANGALORE - 560 032.

2 THE COMMISSIONER OF INCOME-TAX

BANGALORE – 1, C R BUILDINGS

QUEEN’S ROAD

BANGALORE - 560 001.

3 THE COMMISSIONER OF INCOME – TAX (APPEALS) – I

No. 621, HMT BHAVAN, 6TH FLOOR

BELLARY ROAD, GANGANAGAR

BANGALORE - 560 032. … RESPONDENTS

W.P.15650/13 2

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER OF THE 1ST RESPONDENT DATED 01.03.2013 FOR THE ASSESSMENT YEAR 2006-07 VIDE ANN-L AND QUASH THE IMPUGNED ORDER OF THE SECOND RESPONDENT DATED 19.03.2013 VIDE ANN-P; AND ETC.

THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

Learned counsel for the petitioner files a memo seeking leave of the court to withdraw the petition.

Taking the memo on record, the petition is dismissed as withdrawn.

Sd/-

JUDGE

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