MYSORE RACE CLUB LIMITED vs. THE COMMISSIONER OF INCOME TAX

WP/18814/2013HC KarnatakaKAHC01021418201324 April 2013Bench: RAM MOHAN REDDY2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka disposed of the writ petition by recording a submission made by the learned counsel for the petitioner. The petitioner agreed to file an appeal to the Commissioner of Appeals against the impugned orders within two weeks from the date of the order. The Court expressed the belief that if an appeal is filed, the Authority would dispose of it within a reasonable time, preferably within three months. Consequently, the Court held that nothing further survived for consideration in the writ petition and disposed of it accordingly. The operative direction was to return the originals of Annexures-A and B to the petitioner. No specific issue was decided on merits.

What were the facts?

The petitioner, Mysore Race Club Limited, filed a writ petition before the High Court of Karnataka, Bangalore, challenging an assessment order passed by the Income-Tax Officer, Ward-I(1) under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2010-11. The respondents were the Commissioner of Income Tax and the Income-Tax Officer. The writ petition sought to quash the aforementioned assessment order. The procedural history indicates that the matter was listed for preliminary hearing.

What were the issues?

1. Whether the assessment order passed by the Income-Tax Officer under Section 143(3) of the Income Tax Act, 1961, for Assessment Year 2010-11 is liable to be quashed? The petitioner contended that the assessment order was erroneous and sought its quashing. The revenue's contentions are not recorded in the judgment. The judgment does not explicitly state the arguments of either party beyond the petitioner's prayer to quash the order.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

W.P.18814/13 1 IN THE HIGH COURT OF KARNATAKA, BANGALORE

DATED THIS THE 24TH DAY OF APRIL, 2013

BEFORE

THE HON'BLE MR.JUSTICE RAM MOHAN REDDY

WRIT PETITION NO. 18814 OF 2013 (T-IT)

BETWEEN:

MYSORE RACE CLUB LIMITED REP.BY ITS SECRETARY SRI. K ANANTHARAJ URS S/O. LATE SRI. K GOPALARAJ URS AGE 61 YEARS POST BOX No.11 RACE COURSE ROAD MYSORE – 570 010. … PETITIONER

(BY SRI. A SHANKAR & M LAVA, ADVOCATES)

AND :

1 THE COMMISSIONER OF INCOME TAX

No.55/1, SHILPA SREE BUILDING

VIDHYARANYA COMPLEX

VISHVESHWARANAGAR

MYSORE – 570 008.

2 THE INCOME – TAX OFFICER

WARD – I (1)

No.55/1, SHILPA SREE BUILDING

VIDHYARANYA COMPLEX

VISHVESHWARANAGAR

MYSORE – 570 008. … RESPONDENTS

W.P.18814/13 2

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER PASSED BY THE R2, U/S. 143(3) OF THE INCOME TAX ACT, 1961 DT. 27.03.2013, FOR ASSESSMENT YEAR 2010-11 HEREIN MARKED AS ANN-A; AND ETC.

THIS WRIT PETITION COMING ON FOR PRL.HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

Recording the submission of the learned Counsel for the petitioner that the petitioner would file an appeal to the Commissioner of Appeals against the orders impugned within two weeks from today, which, if so done there is no reason to believe why the Authority will not dispose of the appeal within a reasonable time preferably within three months and therefore, nothing further survives for consideration in this petition and is, accordingly disposed of.

Registry is directed to return the originals of Annexures-A and B to the petitioner.

Sd/-

JUDGE

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