GURUNATH B BYAKODI vs. THE INCOME TAX OFFICER,

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WP/62406/2011HC KarnatakaKAHC02009921201109 July 2021Bench: H.T.NARENDRA PRASAD2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, did not decide the merits of the case. The learned counsel appearing for the petitioner filed a memo seeking permission to withdraw the writ petition. The Court took the memo on record and accordingly dismissed the writ petition as withdrawn. No finding was given on the legality or otherwise of the order passed by the Commissioner of Income Tax under Section 264. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, Shri Gurunath B Byakodi, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition challenged an order dated 26.03.2010 passed by the Commissioner of Income Tax (2nd respondent) under Section 264 of the Income Tax Act, 1961. The assessment year in question was 2007-08. The Income Tax Officer, Circle 3(1), Hubli, was the first respondent. The petitioner sought to quash the order passed by the Commissioner of Income Tax.

What were the issues?

1. Whether the order dated 26.03.2010 passed by the Commissioner of Income Tax under Section 264 of the Income Tax Act, 1961, for the assessment year 2007-08, is liable to be quashed? The petitioner's contention, as indicated by the filing of the writ petition, was that the order passed by the Commissioner of Income Tax was erroneous and required judicial review. The specific grounds for challenging the order were not detailed in the provided text. The revenue's contention was not recorded as the matter was disposed of before any substantive arguments were presented. The judgment does not record any specific arguments made by the revenue.

Which sections of the Income-tax Act were involved?

Section 264

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH

DATED THIS THE 09TH DAY OF JULY 2021

BEFORE

THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD

WRIT PETITION NO.62406/2011 (T-IT)

BETWEEN:

Shri GURUNATH B BYAKODI, S/O LATE. BHIMAPPA, NO.29, BANASHANKARI NILAYA, OPP: HOTEL WOODLANDS LANE, KESHWARPUR, HUBLI. ... PETITIONER (BY SRI N.P.VIVEKMEHTA, SRI H.R.KAMBIYAVAR & SRI ATUL K ALUR, ADVTS.)

AND :

1.

THE INCOME TAX OFFICER, CIRCLE, 3(1), CENTRAL REVENUE BUILDING, NAVANAGAR, HUBLI-580 025.

2.

THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, NAVANAGAR, HUBLI-580 025. … RESPONDENTS (BY SRI TULAJAPPA KALABURGI, ADV.)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING THIS COURT TO ISSUE WRIT IN THE NATURE OF CERTIORARI QUASHING THE ORDER DATED 26.03.2010 VIDE ANNEXURE-E PASSED BY THE 2ND RESPONDENT UNDER SECTION 264 OF THE IT ACT, FOR THE ASSESSMENT YEAR 2007-08 IN SO FOR AS THE PETITIONER IS CONCERNED AND SUCH OTHER RELIEFS.

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

2 : ORDER :

Learned counsel appearing for the petitioner has filed a memo seeking permission of this Court to withdraw the writ petition. Memo is taken on record. The writ petition is dismissed as withdrawn. Sd/- JUDGE EM

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