MRS. SAVITHA H.C., vs. THE INCOME TAX OFFICER

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WP/2817/2021HC KarnatakaKAHC01014158202010 February 2021Bench: S SUNIL DUTT YADAV2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered a memo filed by the petitioner seeking permission to withdraw the writ petition. The petitioner's stated intention was to file an application for settlement under the Vivad Se Vishwas Scheme and avail its benefits. The Court noted that the petitioner requested liberty to seek restoration of the writ petition if the settlement under the scheme did not materialize. In light of this memo, the Court dismissed the petition. Liberty was reserved to initiate proceedings regarding the same cause of action if the settlement under the Vivad Se Vishwas Scheme does not materialize. The operative direction was the dismissal of the writ petition with liberty reserved.

What were the facts?

The petitioner, Mrs. Savitha H. C., filed a writ petition before the High Court of Karnataka challenging an order of assessment passed by the Income Tax Officer, Ward 1, Chitradurga, under Section 143(3) read with Section 147 of the Income Tax Act for Assessment Year 2013-14. The petitioner also challenged the consequential demand notice issued for the same assessment year. The writ petition sought to quash these orders in the interest of equity and justice. The matter was listed for orders before the High Court.

What were the issues?

1. Whether the petitioner is entitled to quash the order of assessment passed under Section 143(3) r/w Section 147 of the Income Tax Act and the consequential demand notice for Assessment Year 2013-14? The petitioner's contention, as presented in the memo, is that they wish to withdraw the writ petition to file an application for settlement under the Vivad Se Vishwas Scheme. They seek permission to avail the benefits of this scheme. The revenue has not recorded any specific contentions in the judgment provided.

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.2817/2021 (T-IT)

BETWEEN:

Mrs. Savitha H. C., W/o H.K. Chandrashekar, Aged about 41 years, Residing at: Paarnavi, JCR Extention, 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) r/w Section 147 of the Income Tax Act, for the Assessment Year 2013-14 i.e., Annexure-A and the consequential demand notice issued by the respondent 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 orders 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.

In light of the memo filed, office objections are overruled.

Sd/- JUDGE VP

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