SHRI LAXMIPAT DUDHERIA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP/48515/2018HC KarnatakaKAHC01019519201828 January 2020Bench: KRISHNA S DIXIT2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition had become infructuous. This was because the main matter from which the impugned ITAT order emanated had already been disposed of. Consequently, the High Court disposed of the writ petition. The court explicitly stated that all grounds and remedies otherwise available in law were kept open for the petitioner. No specific finding was made on the merits of the ITAT's order, as the petition was disposed of on procedural grounds. The ratio of the decision is that a writ petition challenging an interim or procedural order may become infructuous if the main appeal or proceeding is concluded.

What were the facts?

The petitioner, Shri Laxmipat Dudheria, filed a writ petition before the High Court of Karnataka challenging an order dated 14.09.2018 passed by the Income Tax Appellate Tribunal (ITAT) in SP No. 208/BANG/2018, which arose from ITA Nos. 2375/BANG/2018 for Assessment Year 2014-15. The respondents were the Assistant Commissioner of Income Tax and the Principal Commissioner of Income Tax-7. The procedural history leading to the ITAT order is not detailed, but the writ petition was filed to quash the ITAT's order.

What were the issues?

The High Court was to decide whether the writ petition filed by the petitioner should be entertained. The petitioner sought to quash the order passed by the ITAT. The judgment does not explicitly state the arguments made by either the petitioner or the revenue. However, the core issue was the validity of the ITAT's order dated 14.09.2018. The petitioner's intention was to challenge this order. The judgment does not record any specific arguments or reliance on any authorities, circulars, or precedents by either party.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 28TH DAY OF JANUARY, 2020

BEFORE

THE HON'BLE MR. JUSTICE KRISHNA S.DIXIT

WRIT PETITION NO. 48515 OF 2018 (T-IT)

BETWEEN:

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

… PETITIONER (BY SMT. 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.

… RESPONDENTS

THIS WRIT PETITION 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.208/BANG/2018 IN ITA NOS.2375/BANG/2018 FOR THE ASSESSMENT YEAR 2014-15 VIDE ANNX-A AND ETC.,

THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:-

ORDER

The writ petition is 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

Bsv

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