SMT MALASANI VEERANNASETTY RADHALAXMI vs. THE INCOME TAX OFFICER

WP/5074/2018HC KarnatakaKAHC01001948201810 February 2021Bench: S SUNIL DUTT YADAV2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the memo filed by the petitioner. In light of the memo, the Court dismissed the writ petition. Liberty was reserved to the petitioner to initiate proceedings regarding the same cause of action if the settlement under the Vivad Se Vishwas Scheme does not materialize. The Court also overruled office objections in light of the memo filed. The operative direction was to dismiss the petition with liberty to refile if the settlement fails.

What were the facts?

The petitioner, Smt. Malasani Veerannasetty Radhalaxmi, 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 petitioner also challenged the consequential demand notice. The assessment order and demand notice were both dated December 29, 2017. The matter was listed for orders before the High Court.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition to avail the benefit of the Vivad Se Vishwas Scheme? The petitioner argued that they wished to withdraw the writ petition to file an application for settlement under the Vivad Se Vishwas Scheme. They sought leave to do so, along with liberty to restore the writ petition if the settlement under the scheme did not materialize. The revenue did not record any specific arguments in the judgment.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10TH DAY OF FEBRUARY, 2021

BEFORE

THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

WRIT PETITION No.5074/2018 (T-IT)

BETWEEN:

Smt. Malasani Veerannasetty Radhalaxmi W/o Mr. Veerannasetty, Aged about 52 years, Residing at: Laxminivasa, New Santhe Maidana, Chitradurga 577 501.

… Petitioner

(By Sri Harish V.S., Advocate)

AND:

The Income Tax Officer, Ward 2, Tamatkal Road, Medehally, Chitradurga - 577 502.

… Respondent

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to 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 demand notice issued by the respondent dated 29.12.2017 for the assessment year 2015-16 i.e., Annexure-C1.

This Writ Petition coming on for orders this day, the Court, made the following:

2 ORDER

Petitioner has filed a memo, which reads as follows: "The petitioner humbly prays that this Hon'ble Court may be pleased to permit the petitioner to withdraw the above writ petition, granting leave/liberty to the petitioner to file an application for settlement under the Vivad Se Vishwas Scheme, and avail the benefit of the Scheme and further reserving liberty to seek restoration of the above writ petition at an appropriate stage, in an event the settlement under the Scheme does not materialise so as to meet the ends of justice."

In light of the said memo, petition is dismissed. Liberty is reserved to initiate proceedings regarding the same cause of action, if settlement under the Vivad Se Vishwas Scheme does not materialise.

In light of the memo filed, office objections are overruled.

Sd/- JUDGE VP

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