SMT HOGETHOPPALU KOTRESHA SETTY SAROJAMMA vs. THE INCOME TAX OFFICER

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WP/5065/2018HC KarnatakaKAHC01001400201807 October 2021Bench: S SUNIL DUTT YADAV2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court took note of the memo filed by the petitioner seeking to withdraw the writ petition. The petitioner explicitly reserved the liberty to claim the benefit under the Vivad Se Vishwas Scheme. Considering the memo and the submission made, and subject to an undertaking and observations made in a related matter (R.P.No.185/2021), the High Court dismissed the present writ petition. The judgment does not provide any findings on the merits of the assessment order itself, as the petition was withdrawn.

What were the facts?

The petitioner, Smt. Hogethoppalu Kotresha Setty Sarojamma, filed a writ petition before the High Court of Karnataka challenging an assessment order passed by the Income Tax Officer, Ward-2, Chitradurga, under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2015-16. The assessment order was dated December 29, 2017, and a consequential notice of demand was also issued on the same date. The petitioner sought to quash these orders in the interest of equity and justice.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by the assessee should be entertained. The assessee, Smt. Hogethoppalu Kotresha Setty Sarojamma, sought to withdraw the writ petition. The assessee's counsel submitted a memo seeking to withdraw the writ petition, reserving liberty to claim the benefit under the Vivad Se Vishwas Scheme. The revenue's contentions were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Before: Smt. Hogethoppalu Kotresha Setty Sarojamma,

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF OCTOBER, 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.5065/2018 (T-IT) Between: Smt. Hogethoppalu Kotresha Setty Sarojamma, W/o Mr. H. Kotresha Setty, Aged about 65 years, Residing at: Basaveshwara Complex, M.H. Road, Chitradurga - 577 501.

… Petitioner (By Sri Harish V.S., Advocate) And: The Income Tax Officer, Ward-2, Tamatkal Road, Medehalli, Chitradurga - 577 502.

… Respondent (By Sri K.V. Aravind, Advocate) This Writ Petition is filed under Articles 226 and 227 of the Constitution of India, praying to issue a writ of Certiorari or such other writ of appropriate nature and quash the impugned assessment order passed by the Respondent U/s 143(3) of the Income Tax Act, 1961, dated 29.12.2017 for the Assessment Year 2015-16 i.e., Annexure-C and consequential notice of demand issued by the Respondent dated 29.12.2017 for the Assessment Year 2015-16 i.e., Annexure C-1, in the interest of equity and justice and etc.

2 This Writ Petition coming on for orders this day, the Court, made the following: ORDER Petitioner files a memo seeking to withdraw the writ petition reserving liberty to claim the benefit under the Vivad Se Vishwas Scheme.

Taking note of the memo and submission made and subject to the undertaking and observations made while allowing R.P.No.185/2021, the present petition is dismissed. Sd/- JUDGE VP

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