VINAY NANADALAL KOTHARI, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX,

WP/68657/2010HC KarnatakaKAHC02027785201024 September 2012Bench: H.G.RAMESH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal did not decide the merits of the case. The learned counsel appearing for the petitioner sought unconditional leave to withdraw the writ petition. Leave was granted by the Court. Consequently, the writ petition was dismissed as withdrawn. No specific findings were made on the acquisition proceedings or any other aspect of the case. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, Vinay Nanadalal Kothari, represented by his GPA holder, filed a writ petition before the High Court of Karnataka, Circuit Bench at Dharwad. The petition sought to direct the respondents, including the Additional Commissioner of Income Tax, Bijapur Range, and the Union of India, to drop acquisition proceedings initiated by an order dated 23.03.1976 concerning property bearing CTS No. 1750/1B. The respondents were represented by counsel. The matter was listed for preliminary hearing.

What were the issues?

1. Whether the petitioner is entitled to a direction to drop the acquisition proceedings initiated by virtue of the order dated 23.03.1976 in respect of the property bearing CTS No. 1750/1B? (Question of law and fact, concerning the validity and continuation of acquisition proceedings). The petitioner's contention was not recorded as the counsel sought to withdraw the petition. The revenue's contentions were not recorded as the petition was dismissed as withdrawn.

AI-generated summary — verify with the full judgment below

W.P No.68657/2010 : 1 : 1 IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 24TH DAY OF SEPTEMBER 2012 BEFORE THE HON’BLE MR.JUSTICE H.G.RAMESH W.P. No. 68657/2010 (T-IT) Between: Vinay Nanadalal Kothari, Age: 32 years, Occ.: business, R/o Camp, Belgaum, represented by his GPA Holder Arunkumar M. Runawal @ Kothari, Age: 54 years, Occ.: business, R/o Station Road, Bijapur. …Petitioner (By Sri. Shriharsh A. Neelopant, Advocate) A n d : 1. The Additional Commissioner of Income Tax, Bijapur Range, Behind Godavari Hotel, Shastri Nagar, Bijapur-586 104. 2. The Commissioner of Income Tax, Bijapur Range, Camp Income Tax Officer, Opp. Civil Hospital, Belgaum. 3. The Union of India represented by Income Tax Officer, Ward No. II, Near All India Radio, Athani Road, Bijapur-586 104. 4. I.A.C. Acquisition Range-C.R.Building, Infantry Road, Bangalore-560 001 Represented by Inspecting Assistant Commissioner.

W.P No.68657/2010 : 2 : 2 5. Central Board of Direct Taxes, Income Tax Department, Mayor Bhavan, New Delhi-110 001 Rep. by its Chairman. 6. Inspecting Assistant Commissioner Income Tax, Acquisition Range, Dharwad-580 004.

…Respondents (By Sri. Y.V. Raviraj, Advocate for R1 to R6) This petition is filed under Articles 226 and 227 of the Constitution of India praying to direct the respondents to drop the acquisition proceedings initiated by virtue of the order dated 23.03.1976 in respect of the property bearing CTS No.1750/1B, and etc. This petition coming on for preliminary hearing B Group this day, the Court made the following: ORDER H.G.RAMESH, J. (Oral): Learned counsel appearing for the petitioner seeks leave to withdraw this writ petition unconditionally. Leave granted. The writ petition is accordingly dismissed as withdrawn. Petition dismissed. SD/- JUDGE bvv

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