SURESH KUMAR KOTHARI vs. THE INCOME TAX OFFICER

WP/23670/2018HC KarnatakaKAHC01017505201814 September 2022Bench: S.R.KRISHNA KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered the memo filed by the learned counsel for the petitioner seeking leave to withdraw the writ petition. The Court granted the permission to withdraw. Consequently, the writ petition was dismissed as withdrawn. No decision was made on the merits of the assessment order or the grounds raised by the petitioner. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, Suresh Kumar Kothari, filed a writ petition before the High Court of Karnataka, Bengaluru. The petition challenged an assessment order passed by the Income Tax Officer, Ward-5(2)(3), Bangalore, under Section 143 of the Income Tax Act, 1961. This order pertained to the Assessment Year 2015-16. The petitioner sought to quash this assessment order. The writ petition was filed under Article 226 of the Constitution of India.

What were the issues?

The primary issue was whether the assessment order passed by the respondent under Section 143 of the Income Tax Act, 1961, for the Assessment Year 2015-16, should be quashed. The petitioner, through their counsel, sought leave to withdraw the writ petition. The respondent, the Income Tax Officer, did not appear to have presented any arguments as the matter was disposed of based on the petitioner's request to withdraw.

Which sections of the Income-tax Act were involved?

Section 143

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 14TH DAY OF SEPTEMBER 2022

BEFORE

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

WRIT PETITION No.23670/2018 (T-IT)

BETWEEN: SURESH KUMAR KOTHARI S/O PUNAMCHAND KOTHARI AGED ABOUT 45 YEARS R/AT NO.01, OMKAR VIHAR S.B.ROAD, V.V.PURAM BANGALORE-560004.

…PETITIONER

(BY SRI.DILRAJ ROHIT SEQUERIA, ADVOCATE)

AND: THE INCOME TAX OFFICER WARD-5(2)(3), BMTC COMPLEX 3RD FLOOR, NO.306, KORAMANGALA 6TH BLOCK, BANGALORE-560095.

…RESPONDENT

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER PASSED BY THE RESPONDENT UNDER SECTION 143 OF THE INCOME TAX ACT, 1961 DATED 26.12.2017 FOR THE ASSESSMENT YEAR 2015-16 PRODUCED AT ANNEXURE-A; AND ETC.,

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

2 ORDER 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.

Recent GST High Court judgments

Search GST case law →