M/S MAHANTH MOTORS vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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WP/7308/2017HC KarnatakaKAHC01002448201707 April 2017Bench: RAGHVENDRA S.CHAUHAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide the merits of the case. Instead, the learned counsel for the petitioner filed a memo dated 07.04.2017 requesting the withdrawal of the Writ Petition. The Court took this memo on record. Consequently, the High Court dismissed the Writ Petition as withdrawn. No finding was given on the validity of the notice for attachment of bank accounts, nor was any principle established that could be cited in another case. The operative direction was to dismiss the petition.

What were the facts?

The petitioner, M/s. Mahanth Motors, filed a writ petition before the High Court of Karnataka challenging a notice for attachment of bank accounts issued under Section 226(3) of the Income Tax Act, 1961, dated 06.02.2017, by the respondent, the Deputy Commissioner of Income Tax, Circle 1(1), Davanagere. The writ petition was filed under Articles 226 and 227 of the Constitution of India. The case came up for preliminary hearing on 07.04.2017.

What were the issues?

The primary issue before the High Court was whether the notice for attachment of bank accounts issued under Section 226(3) of the Income Tax Act, 1961, was valid and liable to be quashed. The petitioner sought to quash this notice. The judgment does not record specific arguments made by either the petitioner or the respondent regarding the validity of the notice. It only states that the petitioner filed a memo for withdrawal of the writ petition.

Which sections of the Income-tax Act were involved?

Section 226(3)

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7TH DAY OF APRIL, 2017

BEFORE

THE HON'BLE MR. JUSTICE RAGHVENDRA S. CHAUHAN

WRIT PETITION NO. 7308 OF 2017 (T-IT)

BETWEEN:

M/s. Mahanth Motors, Opp: G M I T College, Harihar Road, Davanagere -577006

…Petitioner

(By Sri. Renukaprasad C M, Advocate)

AND:

The Deputy Commissioner of Income Tax, Circle 1(1), Shree Towers, Hadadi Road, Davanagere -577002

... Respondent

This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to quash by writ of certiorari or any other appropriate writ, or order or direction in the nature of the writ that of notice for the attachments of bank accounts issued under Section 226(3) of the Income Tax Act 1961 dated 06.02.2017 at Annexure-E by the respondent and etc.,

This writ petition coming on for Preliminary Hearing this day, the court made the following:

O R D E R

The learned counsel for the petitioner has filed a memo dated 07.04.2017 for withdrawal of the Writ Petition. The same shall be taken on record.

Therefore, the Writ Petition is hereby dismissed as withdrawn.

Sd/- JUDGE

Mds/-

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