SHRI LAXMIPAT DUDHERIA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP/48513/2018HC KarnatakaKAHC01028774201828 January 2020Bench: KRISHNA S DIXIT2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka observed that the writ petitions had become infructuous. This was due to the fact that the main matter, from which the impugned ITAT orders originated, had already been disposed of. Consequently, the Court disposed of the writ petitions. The disposal was made with a specific direction that all grounds and remedies otherwise available in law to the petitioner were kept open. No decision was made on the merits of the ITAT orders themselves, as the petitions were rendered infructuous by subsequent events.

What were the facts?

The petitioner, Shri Laxmipat Dudheria, filed three writ petitions before the High Court of Karnataka challenging orders dated September 14, 2018, passed by the Income Tax Appellate Tribunal (ITAT). These petitions pertained to assessment years 2014-15, 2013-14, and 2015-16. The ITAT orders were in relation to appeals filed by the revenue against the assessee. The writ petitions were filed under Articles 226 and 227 of the Constitution of India, seeking to quash the ITAT's orders. The common respondents were the Assistant Commissioner of Income Tax and the Principal Commissioner of Income Tax.

What were the issues?

1. Whether the writ petitions filed by the assessee are maintainable, given that the main matter from which the impugned ITAT orders emanated has been disposed of. The assessee, through their counsel, presented the writ petitions. The judgment does not record specific arguments made by the assessee regarding the merits of the ITAT orders. The revenue, through its counsel, was also represented. The judgment does not record specific arguments made by the revenue regarding the maintainability of the writ petitions or the merits of the ITAT orders.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28TH DAY OF JANUARY, 2020

BEFORE

THE HON’BLE MR. JUSTICE KRISHNA S.DIXIT

WRIT PETITION NO.48513 OF 2018 (T-IT) C/W WRIT PETITION NO.48514 OF 2018 (T-IT), WRIT PETITION NO.48516 OF 2018 (T-IT)

BETWEEN:

SHRI LAXMIPAT DUDHERIA, S/O LATE KANHAIYALAL DUDHERIA, AGED ABOUT 56 YEARS, NO.66, NAVNIKETAN, K R ROAD, BASAVANAGUDI, BANGALORE-560004.

…COMMON PETITIONER (BY MS. GIRIJA G P & SRI. K R PRADEEP, ADVOCATES)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1)(2), ROOM NO.241, 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANAGALA, BANGALORE-560095.

THE PRINCIPAL COMMISSIONER OF INCOME TAX-7, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE-560095.

… COMMON RESPONDENTS

W.P.NO.48513/2018 IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE

2 ORDER DATED 14.09.2018 PASSED BY THE ITAT FOR THE ASSESSMENT YEAR 2014-15 VIDE ANNX-A AND ETC.,

W.P.NO.48514/2018 IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 14.09.2018 PASSED BY THE ITAT IN SP NO.207/BANG/2018 IN ITA NOS.2374/BANG/2018 FOR THE ASSESSMENT YEAR 2013-14 VIDE ANNX-A AND ETC.,

W.P.NO.48516/2018 IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 14.09.2018 PASSED BY THE ITAT IN SP NO.209/BANG/2018 IN ITA NOS.2376/BANG/2018 FOR THE ASSESSMENT YEAR 2015-16 (ANNEXURE-A) AND ETC.,

THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

These writ petitions are stated to have become infructuous in view of disposal of the main matter from which the impugned order emanated.

Accordingly, the same is disposed off keeping open all grounds & remedies otherwise available in law.

Sd/-

JUDGE

cbc

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