MR MALASANI SANJEEVA SETTY NAGARAJ vs. THE INCOME TAX OFFICER

PDF · subscribers
WP/2770/2021HC KarnatakaKAHC01014008202010 February 2021Bench: S SUNIL DUTT YADAV2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in light of the memo filed by the petitioner, dismissed the writ petition. The Court granted liberty to the petitioner to initiate proceedings regarding the same cause of action if the settlement under the Vivad Se Vishwas Scheme does not materialize. No decision was made on the merits of the assessment order or the demand notice. The operative direction was the dismissal of the petition with liberty reserved.

What were the facts?

The petitioner, Mr. Malasani Sanjeeva Setty Nagaraj, filed a writ petition before the High Court of Karnataka challenging an order of assessment passed by the Income Tax Officer under Section 143(3) read with Section 147 of the Income Tax Act, 1961, for the assessment year 2013-14. The petitioner also challenged the consequential demand notice issued by the respondent. The assessment order and demand notice were both dated 23.12.2019. The petitioner sought to quash these orders in the interest of equity and justice.

What were the issues?

The primary issue before the High Court was whether to entertain the writ petition filed by the petitioner. The petitioner, through a memo, sought permission to withdraw the writ petition. The grounds for withdrawal were to file an application for settlement under the Vivad Se Vishwas Scheme, avail its benefits, and reserve liberty to seek restoration of the writ petition if the settlement did not materialize. The respondent's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10TH DAY OF FEBRUARY, 2021

BEFORE

THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

WRIT PETITION No.2770/2021 (T-IT)

BETWEEN:

Mr.Malasani Sanjeeva Setty Nagaraj S/o M.Sanjeeva Setty Aged about 61 years, Residing at: Bhadra Sai, JCR Extension Chitradurga.

… Petitioner

(By Sri Harish V.S., Advocate)

AND:

The Income Tax Officer, ITO Ward 1, Aayakar Bhavan, Tamatkal Road, Medehally, Chitradurga - 577 502.

… Respondent

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the impugned order of assessment passed by the respondent under Section 143(3) read with Section 147 of the Income Tax Act dated 23.12.2019 for the assessment year 2013-14 i.e., Annexure-A and the consequential demand notice issued by the respondent dated 23.12.2019 for the assessment year 2013-14, i.e., Annexure-B in the interest of equity and justice and etc.

This Writ Petition coming on for preliminary hearing this day, the Court, made the following:

2 ORDER

Petitioner has filed a memo, which reads as follows:

"The petitioner humbly prays that this Hon'ble Court may be pleased to permit the petitioner to withdraw the above writ petition, granting leave/liberty to the petitioner to file an application for settlement under the Vivad Se Vishwas Scheme, and avail the benefit of the Scheme and further reserving liberty to seek restoration of the above writ petition at an appropriate stage, in an event the settlement under the Scheme does not materialise so as to meet the ends of justice."

2.

In light of the said memo, petition is dismissed. Liberty is reserved to initiate proceedings regarding the same cause of action, if settlement under the Vivad Se Vishwas Scheme does not materialise.

Sd/- JUDGE

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →