GE INDIA TECHNOLOGY CENTRE PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

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WP/41386/2011HC KarnatakaKAHC01074385201121 June 2012Bench: B.S PATIL2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the petitioner's counsel filed a memo stating that the writ petition had become infructuous. Consequently, the High Court dismissed the writ petition as having become infructuous. No decision was made on the merits of the underlying tax dispute or the entitlement to a stay on recovery. The operative direction was the dismissal of the writ petition. The ITAT appeal was not decided by this order.

What were the facts?

The petitioner, GE India Technology Centre Pvt. Ltd., filed a writ petition before the High Court of Karnataka seeking to restrain the Deputy Commissioner of Income Tax from taking recovery steps pursuant to a demand notice dated September 30, 2011. The petitioner sought this relief pending the disposal of their appeal, ITA No. 950/2011, before the Income Tax Appellate Tribunal (ITAT). The writ petition was filed under Articles 226 & 227 of the Constitution of India. The respondent was the Deputy Commissioner of Income Tax, Circle 11(3). The case was listed for preliminary hearing.

What were the issues?

1. Whether the petitioner is entitled to a stay on recovery proceedings pending the disposal of their appeal before the ITAT? The petitioner argued that recovery steps should be restrained until their appeal (ITA No. 950/2011) is decided by the ITAT. The petitioner filed a memo before the High Court stating that the writ petition had become infructuous. The revenue did not record any specific arguments in the judgment provided.

AI-generated summary — verify with the full judgment below

WP 41386/2011 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 21ST DAY OF JUNE, 2012 BEFORE THE HON’BLE MR.JUSTICE B.S.PATIL W.P.No.41386/2011 (T-IT) BETWEEN: GE India Technology Centre Pvt.Ltd., Having its registered office at 122, EPIP, Whitefield Road, Hoodi Village, Whitefield, Bangalore-66, Rep.by its Chief Financial Officer. … PETITIONER (By Sri Prashanth, Adv. for M/s.Lawyers Inc. Advs.) AND: Deputy Commissioner of Income Tax Circle 11(3), 5th Floor, R.P.Bhawan, Nrupathunga Road, Bangalore-01. … RESPONDENT (By Sri M.V.Seshachala, Adv.) This writ petition is filed under Articles 226 & 227 of the Constitution of India, praying to restrain the respondent from taking any steps for recovery of any amount in pursuance of the demand notice dated 30.9.2011 till the disposal of ITA No.950/2011 vide Annexure-A and etc. This petition coming on for preliminary hearing-B group this day, the Court made the following:

WP 41386/2011 2 ORDER 1. Learned Counsel for the petitioner files a memo stating that this writ petition has become infructuous and therefore the petitioner may be permitted to withdraw the same. 2. Placing the memo on record, the writ petition is dismissed as having become infructuous. Sd/- JUDGE KK

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