M/S KARNATAKA SOAPS AND DETERGENTS LTD vs. THE COMMISSIONER OF INCOME TAX

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WP/25611/2015HC KarnatakaKAHC01002765201503 December 2015Bench: RAM MOHAN REDDY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court took on record a memo filed by the learned counsel for the petitioner. Based on this memo, the Court ordered that the writ petition is dismissed as withdrawn. The judgment does not provide any findings on the merits of the revision petition or the delay in filing it, as the writ petition itself was withdrawn. Therefore, no principle can be extracted for citation from this decision regarding the condonation of delay or the powers of the Commissioner. The operative direction was to dismiss the writ petition as withdrawn.

What were the facts?

The petitioner, M/s Karnataka Soaps and Detergents Ltd., filed a writ petition before the High Court of Karnataka challenging an order dated March 31, 2015, passed by the Commissioner of Income Tax (Large Tax Payers Unit), Bangalore. The petitioner also sought a direction in the nature of mandamus to the Commissioner to condone the delay in filing a revision petition dated November 6, 2013, and to decide that revision petition on its merits. The respondents were the Commissioner of Income Tax, the Central Board of Direct Taxes, and the Deputy Commissioner of Income Tax. The writ petition was filed under Articles 226 & 227 of the Constitution of India.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax to condone the delay in filing the revision petition dated November 6, 2013, and decide it on merits? (Question of law and fact, concerning the powers of the Commissioner under the Income Tax Act). Assessee's Contention: The petitioner sought a direction for the Commissioner to condone the delay and decide the revision petition on merits. No specific authorities 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's side regarding the delay or the merits of the revision petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 03RD DAY OF DECEMBER 2015 BEFORE THE HON’BLE MR. JUSTICE RAM MOHAN REDDY WRIT PETITION NO.25611/2015(T-IT)

BETWEEN :

M/S KARNATAKA SOAPS AND DETERGENTS LTD., P.B. NO.5531, BANGALORE-PUNE HIGHWAY RAJAJINAGAR, BANGALORE-560 055, REPRESENTED BY DEPUTY GENERAL MANAGER(FINANCE) PETITIONER (BY SRI ASHOK A. KULKARNI, ADVOCATE)

AND

1.

THE COMMISSIONER OF INCOME TAX LARGE TAX PAYERS UNIT (LTU), JSS TOWERS, 100FT RING ROAD, BANASHANKARI, 3RD STAGE, BANGALORE-560 085.

2.

THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS SECRETARY

3.

THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYERS UNIT (LTU), JSS TOWERS, 100FT RING ROAD, BANASHANKARI 3RD STAGE, BANGALORE-560 085.

... RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DTD:31.03.2015 IN ANNEXURE-E OF THE R-1. DIRECT IN THE NATURE OF MANDAMUS OR OTHERWISE TO THE R-1 DIRECTING HIM TO CONDONE THE DELAY INFILING OF AND DEAL ON MERITS WITH THE REVISION PETITION DTD:06.11.2013 IN ANNEXURE-A & ETC.,

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

O R D E R

Taking on record the memo filed by the learned counsel for petitioner, petition is dismissed as withdrawn.

Sd/- JUDGE kcm

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