THE SPECIAL LAND ACQUISITION OFFICER, vs. THE INCOME TAX OFFICER,

WP/75774/2013HC KarnatakaKAHC02000652201311 November 2013Bench: L.NARAYANA SWAMY2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, disposed of the writ petition. The court noted that the petitioner had already filed an appeal against the impugned order before the Commissioner of Income Tax (Appeal), Hubli, which was subsequently dismissed. Given this procedural development, the court found it appropriate to reserve liberty to the petitioner to avail further remedies in accordance with law. The court did not decide on the merits of the original order passed by the Income Tax Officer or the subsequent dismissal of the appeal by the Commissioner. The operative direction was to allow the petitioner to pursue other legal avenues.

What were the facts?

The Special Land Acquisition Officer, Karnataka Industrial Area Development Board, Dharwad (the petitioner) filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition challenged an order dated 30.09.2011 passed by the Income Tax Officer, TDS Ward, Hubli (the respondent). The petitioner sought to quash this order which had vacated tax and interest levied. During the proceedings, it was submitted that the petitioner had already filed an appeal against the impugned order before the Commissioner of Income Tax (Appeal), Hubli, in IA No.CIT(A) 163/HBL/2011-12 dated 02.11.2011. This appeal was dismissed on 31.07.2013.

What were the issues?

1. Whether the writ petition is maintainable in light of the availability of alternative remedies? (Question of law) The petitioner sought to quash an order passed by the Income Tax Officer. The revenue (respondent) did not explicitly state its arguments in the provided text, but the court's decision implies a consideration of the procedural history. The petitioner argued that they had filed an appeal against the impugned order before the Commissioner of Income Tax (Appeal). This appeal was subsequently dismissed. The petitioner's counsel submitted this fact to the court.

AI-generated summary — verify with the full judgment below

Before: AND

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 11TH DAY OF NOVEMBER 2013 BEFORE THE HON’BLE MR. JUSTICE L. NARAYANA SWAMY WRIT PETITION No.75774/2013 (T-IT) BETWEEN THE SPECIAL LAND ACQUISITION OFFICER, KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD, LAKAMANAHALLI P B ROAD, DHARWAD. ..... PETITIONER (BY SRI H.R.KAMBIYAVAR, ADV.) AND THE INCOME TAX OFFICER, TDS WARD, C.R.BUILDING, NAVANAGAR, HUBLI. ..... RESPONDENT (BY SRI Y V RAVIRAJ, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN APPROPRIATE WRIT, ORDER OR DIRECTION THE ORDER IN ANNEXURE-A DATED:30/09/2011 VACATING THE TAX AND INTEREST LEVIED IN THE SAID ORDER. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

-2- ORDER Petitioner has challenged the impugned order at Annexure-A dated 30.09.2011. The order has been passed by the Appellate Authority the Income Tax-Officer, TDS Ward, Hubli. 2. During the course of submission, it is submitted by the learned counsel for petitioner that against the impugned order an appeal has been preferred before the Commissioner of Income Tax (Appeal), Hubli in IA No.CIT(A) 163/HBL/2011-12 dated 02.11.2011 and the same is dismissed on 31.07.2013. Under the circumstance, this petition is disposed of reserving liberty to the petitioner to avail further remedies in accordance with law.

SD/-

JUDGE. Naa

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