M/S WIPRO GE HEALTHCARE PRIVATE LIMITED vs. CENTRAL BOARD OF DIRECT TAXES

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WP/17281/2021HC KarnatakaKAHC01030399202126 September 2022Bench: S.R.KRISHNA KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka did not decide on the merits of the case. The judgment records that the learned counsel for the petitioner filed a memo seeking permission to withdraw the petition. This memo was placed on record. Consequently, the Court dismissed the petition as withdrawn. No findings were made on the validity of the Section 148 notice or any other substantive issue related to the assessment. The operative direction was solely to dismiss the petition due to its withdrawal by the petitioner.

What were the facts?

The petitioner, M/s Wipro GE Healthcare Private Limited, filed a writ petition before the High Court of Karnataka, Bengaluru. The petition challenged a notice dated June 29, 2021, issued by the Assistant Commissioner of Income Tax (R-3) under Section 148 of the Income Tax Act, 1961. This notice pertained to the assessment year 2015-16. The respondents in the writ petition were the Central Board of Direct Taxes, the Principal Commissioner of Income Tax-2, the Assistant Commissioner of Income Tax, and the Principal Chief Commissioner of Income Tax (Karnataka and Goa Region). The petitioner sought to quash the aforementioned notice.

What were the issues?

The primary issue before the High Court was whether the notice dated June 29, 2021, issued by the Assistant Commissioner of Income Tax under Section 148 of the Income Tax Act, 1961, for the assessment year 2015-16, was valid and should be quashed. The petitioner's contention, as indicated by the filing of the writ petition, was that the notice was liable to be quashed. However, the judgment does not record specific arguments made by the petitioner or the revenue regarding the validity of the notice or any legal provisions relied upon. The petitioner's counsel subsequently filed a memo seeking permission to withdraw the petition.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 26TH DAY OF SEPTEMBER, 2022

BEFORE

THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION No.17281 OF 2021 (T-IT)

BETWEEN:

M/S WIPRO GE HEALTHCARE PRIVATE LIMITED NO.4, KADUGODI INDUSTRIAL AREA, WHITEFIELD, BANGALORE 560067, REPRESENTED BY ITS AUTHORISED SIGNATORY, SHRAVAN SUBRAMANYAM, MANAGING DIRECTOR …PETITIONER (BY SRI. K.R. PRADEEP, ADVOCATE)

AND:

1 . CENTRAL BOARD OF DIRECT TAXES REP. BY ITS SECRETARY REVENUE

DEPARTMENT OF REVENUE,

MINISTRY OF FINANCE, UNION OF INDIA,

NORTH BLOCK,

NEW DELHI 110002.

2 . THE PRINCIPAL COMMISSIONER OF INCOME TAX-2 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK,

NEAR KHB GAMES VILLAGE,

KORAMANGALA,

BANGALORE 560 095.

3 . THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE – 7(1)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK,

NEAR KHB GAMES VILLAGE, KORAMANGALA,

BANGALORE 560 095.

4 . THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION,

GROUND FLOOR, C R BUILDING,

NO.1, QUEENS ROAD, BANGALORE 560 001.

…RESPONDENTS (BY SRI.K.V. ARAVIND, ADVOCATE)

2 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 29.06.2021 ISSUED BY THE R-3 U/S 148 OF THE ACT (ANNEXURE-A) FOR THE ASSESSMENT YEAR 2015-16 AND ETC.

THIS W.P. COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:-

ORDER

Learned counsel for the petitioner files a memo seeking permission to withdraw the petition.

2.

The said memo is placed on record.

3.

Accordingly, the petition is dismissed as withdrawn.

Sd/- JUDGE

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