SRI. K. SEETHARAM RAI vs. ASSISTANT COMMISSIONER OF INCOME TAX

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WP/15746/2019HC KarnatakaKAHC01010488201913 June 2025Bench: B M SHYAM PRASAD3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered a memo filed by the petitioner seeking to withdraw the writ petition. The petitioner's advocate prayed for permission to withdraw the petition on the grounds that it had become infructuous. The memo also requested liberty to file a fresh writ petition or a recall application in the interest of justice and equity. In light of this memo, the Court ordered that the petition stands dismissed as withdrawn. No decision was made on the merits of the issues raised in the petition.

What were the facts?

The petitioner, Sri. K. Seetharam Rai, filed a writ petition before the High Court of Karnataka challenging various actions taken by the Income Tax Department. These included a search warrant dated January 31, 2017, issued by the Director of Income Tax (Investigation), all consequent proceedings, and a final assessment order dated December 28, 2018, passed by the Assistant Commissioner of Income Tax. The petitioner also sought to quash notices issued under Section 153C of the Income Tax Act, 1961, and assessment orders for Assessment Years 2011-12 to 2017-18. The respondents were the Assistant Commissioner of Income Tax and the Director of Income Tax (Investigation).

What were the issues?

1. Whether the search warrant dated January 31, 2017, issued by the Director of Income Tax (Investigation) is liable to be quashed? (Question of law) 2. Whether the consequent proceedings, including the final assessment order dated December 28, 2018, and notices issued under Section 153C of the Income Tax Act, 1961, are liable to be quashed? (Question of mixed law and fact) 3. Whether the assessment orders for Assessment Years 2011-12 to 2017-18 are liable to be quashed? (Question of mixed law and fact) The petitioner's side argued for the quashing of the search warrant, subsequent proceedings, notices under Section 153C, and assessment orders. The judgment does not record specific arguments made by the revenue.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:20352 WP No. 15746 of 2019

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 15746 OF 2019 (T-IT) BETWEEN:

SRI. K. SEETHARAM RAI AGED ABOUT 71 YEARS, S/O S NARAYAN RAI, RESIDING AT DOOR NO.3-100, RASHMI NIVAS, SAVANNUR VILLAGE AND POST, PUTTUR TALUK, D.K.DISTRICT-574202. …PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND:

1.

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, MANGALURU.

2.

DIRECTOR OF INCOME TAX (INVESTIGATION) CR BUILDING, ANNEX, QUEENS ROAD, BENGALURU. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO

Digitally signed by VANAMALA N Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:20352 WP No. 15746 of 2019

QUASH THE SEARCH WARRANT DTD 31.01.2017 ISSUED BY R-2 HEREIN AND ALL CONSEQUENT PROCEEDINGS THEREIN INCLUDING THE FINAL ASSESSMENT ORDER DTD 28.12.2018 VIDE ANNX-C ISSUED BY R-1; QUASH THE NOTICE DTD 26.07.2018 AND 07.08.2018 ISSUED U/S.153 C OF THE INCOME TAX ACT, 1961 BY ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU/R-1 VIDE ANNX-A AND B RESPECTIVELY; QUASH THE ASSESSMENT ORDERS FROM THE ASSESSMENT YEAR 2011-12 TO 2017-18 VIDE ANNX-D1-D7.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE B M SHYAM PRASAD

ORAL ORDER

The petitioner has caused a memo for withdrawal, which reads as under: "The Advocate for the Petitioner prays that he may be permitted to the withdraw the Writ Petition, as the Writ Petition filed is infructuous. Liberty may be reserved to file a fresh Writ Petition or to file recall application in the interest of justice and equity."

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HC-KAR NC: 2025:KHC:20352 WP No. 15746 of 2019

In the light of the afore, the petition stands dismissed as withdrawn.

SD/- (B M SHYAM PRASAD) JUDGE

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