MOORTHEDHARARA SEVA SAHAKARI SANGHA NIYAMITHA vs. PRINCIPAL COMMISSIONER OF INCOME TAX PCIT PANAJI

PDF · subscribers
WP/10072/2024HC KarnatakaKAHC01019193202429 May 2024Bench: S SUNIL DUTT YADAV3 pages
AI SummaryWithdrawn

What did the High Court hold?

The petitioner, through their counsel, sought permission to withdraw the writ petition. The liberty was granted to challenge the impugned order afresh. Consequently, the petition was dismissed. All contentions of the parties were kept open for future adjudication. No specific findings were made on the merits of the case, as the petition was withdrawn. The operative direction was to dismiss the petition while reserving liberty to the petitioner to file a fresh challenge.

What were the facts?

The petitioner, Moorthedharara Seva Sahakari Sangha Niyamitha, a cooperative society, filed a writ petition before the High Court of Karnataka. The petition challenged an order dated 09/12/2022 passed by the Principal Commissioner of Income Tax (PCIT), Panaji (Respondent No. 1) under Section 119(2)(b) of the Income Tax Act, 1961. This order pertained to the assessment year 2019-20. The respondents include the PCIT, the Income Tax Officer, Ward 1, Puttur, and the National Faceless Assessment Centre. The petitioner sought to quash the aforementioned order.

What were the issues?

1. Whether the order under Section 119(2)(b) of the Income Tax Act, 1961, dated 09/12/2022, passed by the Principal Commissioner of Income Tax, Panaji, for the assessment year 2019-20, is liable to be quashed. (Question of law and fact) Assessee's Contention: The petitioner sought to quash the impugned order. No specific arguments or reliance on authorities were recorded in the judgment for the petitioner's case. Revenue's Contention: The respondents are the authorities who passed the order. No specific arguments or reliance on authorities were recorded in the judgment for the revenue.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

- 1 -

NC: 2024:KHC:18009 WP No. 10072 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF MAY, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 10072 OF 2024 (T-IT) BETWEEN: 1. MOORTHEDHARARA SEVA SAHAKARI SANGHA NIYAMITHA A COOPERATIVE SOCIETY REGISTERED UNDER THE KARNATAKA COOPERATIVE SOCIETY ACT, 1959 REGISTERED ADDRESS AT UPPINANGADY, PUTTUR, DAKSHINA KANNADA DISTRICT-574 241 REP. BY ITS CEO SRI DEEKAYYA, SON OF SRI CHENNAPPA POOJARY, AGED ABOUT 44 YEARS. … PETITIONER (BY SRI. SHREEHARI KUTSA., ADVOCATE) AND: 1. PRINCIPAL COMMISSIONER OF INCOME TAX PCIT, PANAJI AAYKAR BHAVAN, PLOT NO. 05 EDC COMPLEX, PATTO PLAZA, PANAJI, GOA-403 001 AN AUTHORITY UNDER THE INCOME TAX ACT, 1961 Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

- 2 -

NC: 2024:KHC:18009 WP No. 10072 of 2024 2. INCOME TAX OFFICER WARD 1, PUTTUR THE ASSESSING OFFICER UNDER THE INCOME TAX ACT 1961 INCOME TAX OFFICE, RADHIKA COMPLEX, COURT ROAD, PUTTUR-574 201. 3. NATIONAL FACELESS ASSESSMENT CENTRE A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT 1961 ROOM NO. 401, 2ND FLOOR, E RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003. … RESPONDENTS (BY SRI. M. DILIP., JUNIOR STANDING COUNSEL)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) QUASH THE ORDER UNDER SECTION 119(2)(B) OF THE INCOME TAX ACT, 1961 DATED 09/12/2022 ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2019-20 WHICH BEARS THE DIN VIZ., ITBA/COM/M/17/2022-23/1047950841(1) WHICH IS ENCLOSED AS ANNEXURE-F1 AND ETC.

THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER

Learned counsel appearing for the petitioner seeks permission to withdraw the petition with liberty to challenge the impugned order afresh.

- 3 -

NC: 2024:KHC:18009 WP No. 10072 of 2024 2. In light of the submission made, petition is dismissed. Liberty is reserved to challenge the impugned order afresh. All contentions are kept open. Sd/- JUDGE VP

More judgments on Section 119(2)(b)

All 980 judgments and leading authorities on Section 119(2)(b) →

Recent GST High Court judgments

Search GST case law →