B K SHANTHA vs. INCOME TAX COMMISSIONER TDS

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WP/5802/2018HC KarnatakaKAHC01002852201806 March 2018Bench: S.SUJATHA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered the memo filed by the learned counsel for the petitioner seeking withdrawal of the writ petition. The Court took the memo on record. Consequently, the writ petition was dismissed as withdrawn. No decision was made on the merits of the intimation notice or the underlying tax dispute. The principle that can be cited is that a party has the right to withdraw their case, and the court will typically grant such a request, leading to the dismissal of the proceedings without prejudice to any future action.

What were the facts?

The petitioner, B.K. Shantha, a retired Associate Professor, filed a writ petition before the High Court of Karnataka. The petition challenged an intimation notice dated 14.09.2017 received from the Deputy Commissioner of Income Tax CPC, Bengaluru. This notice was issued under Section 245 of the Income Tax Act, 1961. The respondents included the Income Tax Commissioner TDS, the Deputy Commissioner of Income Tax CPC, the Income Tax Officer Ward 15(4), and the Principal of Government Science College. The petitioner sought to quash the aforementioned intimation notice.

What were the issues?

1. Whether the intimation notice dated 14.09.2017 issued by the Deputy Commissioner of Income Tax CPC under Section 245 of the Income Tax Act, 1961, is liable to be quashed? The petitioner, through their counsel, sought to withdraw the writ petition. The judgment does not record any specific arguments made by the petitioner challenging the intimation notice or by the revenue supporting it. The sole action recorded is the petitioner's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 245

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF MARCH, 2018 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.5802/2018 (T – RES) BETWEEN:

B K SHANTHA RETD ASSOCIATE PROFESSOR DEPARTMENT OF BOTANY & MICROBILOGY GOVT SCIENCE COLLEGE BENGALURU AGED ABOUT 67 YEARS NO 2305, 21ST CROSS, BANASHANKARI 2ND STAGE BENGALURU - 560070 ... PETITIONER

[BY Sri. CHANDAN S. RAO, ADV.]

AND:

1.

INCOME TAX COMMISSIONER TDS NO 59, 3RD FLOOR, HMT BHAVANA, BELLARY ROAD, DENA BANK COLONY, GANGANAGAR BENGALURU - 560032

2.

DEPUTY COMMISSIONER OF INCOME TAX CPC POST BAG NO 1, ELECTRONIC CITY P O BENGALURU – 560500

- 2 - 3. INCOME TAX OFFICER WARD 15 (4) HMT BHAVANA, BELLARY ROAD, DENA BANK COLONY, GANGANAGAR BENGALURU – 560032

4.

THE PRINCIPAL GOVERNMENT SCIENCE COLLEGE NRUPATHUNGA ROAD BENGALURU – 560001 …RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH INTIMATION NOTICE DATED 14.09.2017 RECEIVED FROM DEPUTY COMMISSIONER OF INCOME TAX CPC, BENGALURU 560500 UNDER SECTION 245 OF INCOME TAX ACT, 1961 PRODUCED AS ANNEXURE-C AND ETC.,

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

O R D E R

Learned counsel appearing for the petitioner has filed a memo seeking withdrawal of the writ petition.

2.

Memo is taken on record.

Writ petition stands dismissed as withdrawn.

Sd/- JUDGE AN/-

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