VASANTH SHRIKRISHNARAO RAO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

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WP/1324/2019HC KarnatakaKAHC01031980201919 February 2025Bench: S.G.PANDIT3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka noted that a memo dated February 1, 2025, was filed by the petitioner and their learned counsel seeking leave to withdraw the writ petition. The reason for withdrawal was to avail the benefit of the Direct Taxes Vivad Se Vishwas Scheme, 2024. The Court placed the memo on record and, accordingly, dismissed the writ petition as withdrawn. The dismissal was granted with liberty to the petitioner to avail the benefit of the aforementioned scheme. The judgment explicitly stated that all contentions of the parties were left open, implying no decision was made on the merits of the original challenge to the assessment order. No specific issue was decided, and no ratio decidendi was established regarding the assessment order itself.

What were the facts?

The petitioner, Vasanth Shrikrishnarao Rao, filed a writ petition before the High Court of Karnataka challenging an assessment order dated December 31, 2018, passed by the Deputy Commissioner of Income Tax, Circle 1, Udupi, under Section 143(3) of the Income-Tax Act, 1961, for the Assessment Year 2016-17. The petitioner sought to quash this order, contending it was not in accordance with the law. The respondents were the Principal Commissioner of Income Tax and the Deputy Commissioner of Income Tax. Subsequently, a memo dated February 1, 2025, was filed by the petitioner and their counsel seeking permission to withdraw the petition.

What were the issues?

1. Whether the assessment order dated December 31, 2018, passed under Section 143(3) of the Income-Tax Act, 1961, for the Assessment Year 2016-17 is liable to be quashed as not being in accordance with law. The petitioner's contention, as indicated by the filing of the writ petition, was that the assessment order was not in accordance with law. The specific grounds for this contention were not detailed in the provided judgment excerpt. The revenue's contentions were not recorded in the judgment. The petitioner sought to withdraw the petition to avail the benefit of the Direct Taxes Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:7757 WP No. 1324 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO.1324 OF 2019 (T-IT) BETWEEN: VASANTH SHRIKRISHNARAO RAO S/O SRI. SHRIKRISHNA RAO, AGED ABOUT 53 YEARS, C/1/11, M/S PHARMA FOOD, INDUSTRIAL ESTATE, HEGDE ROAD, KUMTA-581 343. …PETITIONER (BY SRI. G.VENKATESH, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX 1ST FLOOR, C.R. BUILDING, NANDIDURGA ROAD, ATTAVARA, MANGALURU-575 001. Digitally signed by KAVYA R Location: High Court of Karnataka

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NC: 2025:KHC:7757 WP No. 1324 of 2019 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1, UDUPI, AAYKAR BHAVAN, UDUPI MALPE ROAD, AADIUDUPI, AMBALAPADI (PO) UDUPI-576 103 …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER DATED 31.12.2018 PASSED U/S/ 143(3) OF THE INCOME-TAX ACT, 1961 BY THE R-2 FOR THE ASSESSMENT YEAR 2016-17 ENCLOSED AND MARKED AS ANNEXURE-A AS NOT IN ACCORDANCE WITH LAW AND ETC.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT

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NC: 2025:KHC:7757 WP No. 1324 of 2019 ORAL ORDER

Memo dated 01.02.2025 is filed, signed by the petitioner as well as learned counsel for the petitioner seeking leave to withdraw the petition to avail the benefit of the Direct Taxes Vivad Se Vishwas Scheme, 2024. 2. Memo is placed on record. 3. Accordingly, writ petition is dismissed as withdrawn with liberty to avail the benefit as sought. All contentions of the parties are left open. Sd/- (S.G.PANDIT) JUDGE SMJ List No.: 1 Sl No.: 1

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