HONEYWELL TECHNOLOGY SOLUTIONS vs. ASSISTANT COMMISSIONER OF INCOME TAX

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WP/50208/2019HC KarnatakaKAHC01046608201908 December 2022Bench: S.R.KRISHNA KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka noted that the learned counsel for the respondents had filed a memo dated 08.12.2022, accompanied by a communication dated 17.11.2022. This communication indicated that the impugned proceedings initiated by the notice dated 28.03.2019 had been dropped by the revenue. Consequently, the Court found that the writ petition had become infructuous. The Court ordered that the memo and the communication be placed on record and disposed of the writ petition as having become infructuous, without deciding on the merits of the jurisdictional or limitation arguments.

What were the facts?

The petitioner, Honeywell Technology Solutions Lab Private Limited, filed a writ petition before the High Court of Karnataka challenging a notice dated March 28, 2019, issued by the Assistant Commissioner of Income Tax (R-1) under Section 148 read with Section 147 of the Income Tax Act, 1961. This notice pertained to the assessment year 2012-13. The petitioner contended that the notice was issued without jurisdiction and was barred by limitation. The respondents are the Assistant Commissioner, Joint Commissioner, and Principal Commissioner of Income Tax.

What were the issues?

1. Whether the notice dated 28.03.2019 issued by the Assistant Commissioner of Income Tax to the petitioner under Section 148 read with Section 147 of the Income Tax Act, 1961, for the assessment year 2012-13, is without jurisdiction and barred by limitation? The petitioner argued that the impugned notice was without jurisdiction and barred by limitation. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 148,Section 147

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF DECEMBER, 2022 BEFORE

THE HON’BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.50208/2019 (T-IT) BETWEEN:

HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED, SURVEY NO.96 AND 97, BOGANAHALLI VILLAGE, SURVEY NO. 72/2 AND 72/5, DODDAKANANAHALLI VILLAGE, VARTHUR HOBLI, BENGALURU-560 103 REPRESENTED HEREIN BY ITS DIRECTOR MR. MURALI KALYANARAMAN.

… PETITIONER

(BY SMT.MANASA ANANTHAN, ADVOCATE)

AND:

1 . ASSISTANT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3, 2ND FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORMANGALA, BANGALORE-560 095

2 . THE JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3, 2ND FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BANGALORE-560 095

3 . THE PRINCIPAL COMMISSIONER OF INCOME TAX BANGALORE-3,

5TH FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BANGALORE-560 095

… RESPONDENTS (BY SRI M.DILIP, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE DATED 28.03.2019 (ANNX-H) ISSUED BY THE R-1 TO THE PETITIONER U/S 148 R/W SEC. 147 OF THE ACT FOR THE ASSESSMENT YEAR 2012- 13 AS BEING WITHOUT JURISDICTION AND BARRED BY LIMITATION AND ETC.

THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

1.

Learned counsel for the respondents has filed a memo dated 08.12.2022 along with a copy of the communication dated 17.11.2022 to the effect that the impugned proceedings have been dropped.

2.

Memo and the communication are placed on record. Writ Petition is disposed off as having become infructuous.

SD/- JUDGE

PKS

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