MANIPAL ACADEMY OF HIGHER EDUCATION vs. COMMISSIONER OF INCOME TAX

WP/30931/2014HC KarnatakaKAHC01027579201417 April 2015Bench: ARAVIND KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka did not decide the merits of the case. Instead, the Court took on record a memo filed by the petitioner's counsel. This memo requested permission to withdraw the writ petition. The Court granted the liberty sought by the petitioner to pursue the matter before respondent No. 1 (the Commissioner of Income Tax). Consequently, the petition was dismissed as withdrawn. All pending interlocutory applications were also consigned to records.

What were the facts?

The petitioner, Manipal Academy of Higher Education, filed a writ petition before the High Court of Karnataka. The petition challenged a show cause notice dated May 16, 2014, issued by the Commissioner of Income Tax (respondent No. 1). The petitioner sought to quash and set aside this notice. The respondents were the Commissioner of Income Tax and the Union of India through its Revenue Secretary. The writ petition was filed under Article 226 of the Constitution of India.

What were the issues?

The primary issue was whether the show cause notice issued by the Commissioner of Income Tax was valid and should be quashed. The petitioner sought to challenge this notice. The judgment does not record specific arguments made by either the petitioner or the revenue regarding the merits of the show cause notice. The petitioner's counsel filed a memo seeking permission to withdraw the petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF APRIL, 2015 BEFORE THE HON’BLE MR.JUSTICE ARAVIND KUMAR WRIT PETITION NO.30931/2014 (T-IT) BETWEEN:

MANIPAL ACADEMY OF HIGHER EDUCATION MANIPAL UNIVERSITY, UNIVERSITY BUILDING, MANIPAL, UDUPI, KARNATAKA – 576 104 REP. BY ITS REGISTRAR, DR.GOPALAKRISHNA PRABHU.K. AGED ABOUT 47 YEARS

... PETITIONER

(BY SRI.A.SHANKAR, SMT.RADHIKA GAUTAM, SMT. NALINA MAYEGOWDA, SRI.PRATEEK RATH, ADVOCATES)

AND:

COMMISSIONER OF INCOME TAX

1ST FLOOR, CR BUILDING,

NANDIGUDDA ROAD,

ATTAVAR MANGALORE – 575 001

THE UNION OF INDIA

THROUGH ITS REVENUE SECRETARY

NORTH BLOCK, NEW DELHI – 110 001

…..RESPONDENTS

(BY SRI.E.I.SANMATHI, ADVOCATE)

THIS WRIT PETITION ARE FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE SHOW CAUSE NOTICE DATED 16.05.2014 VIDE ANN-R ISSUED BY R-1, ETC.,

THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING ‘B’ GROUP THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

A memo has been filed by learned counsel appearing for petitioner seeking permission of the Court to withdraw the petition with a liberty to pursue the matter before respondent No.1.

Said memo placed on record. Accordingly, petition stands dismissed as withdrawn. Liberty sought for granted.

In view of petition having been disposed of, all pending Interlocutory Applications consigned to records.

Sd/- JUDGE

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