SHREE BASAVESHWAR CO-OP. BANK LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-I,

WP/77035/2013HC KarnatakaKAHC02000544201302 August 2013Bench: H.G.RAMESH2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition. The dismissal was based on a peremptory order dated July 8, 2013. According to this order, the petition stood dismissed upon the expiry of the time granted for the petitioner to complete certain necessary actions. Consequently, no further orders were deemed necessary by the Court. The specific grounds for the assessment order or the merits of the case were not adjudicated upon or discussed in this judgment.

What were the facts?

The petitioner, Shree Basaveshwar Co-op. Bank Ltd., filed a writ petition before the High Court of Karnataka, Circuit Bench at Dharwad. The petition sought to quash the assessment order dated January 24, 2013, passed by the Deputy Commissioner of Income Tax, Circle-I, Belgaum, under Section 143(3) of the Income Tax Act, 1961. The respondents were the Deputy Commissioner of Income Tax, the Commissioner of Income Tax (Appeals), and the Income Tax Department. The petition was filed under Articles 226 & 227 of the Constitution of India. The General Manager of the bank was authorized to represent the petitioner.

What were the issues?

The primary issue before the High Court was whether to quash the assessment order dated January 24, 2013, passed by the Deputy Commissioner of Income Tax under Section 143(3) of the Income Tax Act, 1961. The petitioner sought this relief. The judgment does not record specific arguments made by the petitioner or the revenue. It only states that the petition was dismissed in view of a peremptory order dated July 8, 2013, which indicated the petition stood dismissed on the expiry of the time granted to do the needful.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Before: SHRI. VIRUPAXAPPA S/O. BASALINGAPPA SHIGIHALLI,

W.P.No.77035/2013 - 1 - IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 2ND DAY OF AUGUST 2013 BEFORE THE HON’BLE MR. JUSTICE H.G.RAMESH Writ Petition No.77035/2013 [T-IT] BETWEEN: SHREE BASAVESHWAR CO-OP. BANK LTD CTS NO. 704-705, RAVIWARPETH, BELGAUM R/BY ITS GENERAL MANGER SHRI. VIRUPAXAPPA S/O. BASALINGAPPA SHIGIHALLI, AGE: 50 YEARS.OCC: SERVICE, R/O. BELGAUM ... PETITIONER (BY SRI SANGRAM S. KULKARNI, ADV.) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-I, BELGAUM 2. THE COMMISSIONER OF INCOME TAX (APPEALS) BELGAUM 3. THE INCOME TAX DEPARTMENT R/BY JOINT SECRETARY (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 46, NORTH BLOCK, NEW DELHI. ... RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER PASSED BY RESPONDENT NO.1 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BELGAUM DATED:24/01/2013 UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 VIDE ANNEXURE-C AND ETC.

W.P.No.77035/2013 - 2 - THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: O R D E R H.G.RAMESH, J. (Oral): In view of the peremptory order dated 08.07.2013, the petition stood dismissed on expiry of the time granted to do the needful. Hence, no further order is necessary. Petition dismissed. Sd/- JUDGE Rsh

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