MRS. S K SHALINI vs. THE INCOME TAX OFFICER

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WP/2791/2021HC KarnatakaKAHC01013964202010 February 2021Bench: S SUNIL DUTT YADAV3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, in light of the memo filed by the petitioner, dismissed the writ petition. The Court granted liberty to the petitioner to initiate proceedings regarding the same cause of action if the settlement under the Vivad Se Vishwas Scheme does not materialize. The operative direction is the dismissal of the petition with liberty reserved. No specific findings were made on the merits of the case as the petition was withdrawn by the petitioner. The issues raised in the writ petition were not decided by the Tribunal.

What were the facts?

The petitioner, Mrs. S.K. Shalini, filed a writ petition before the High Court of Karnataka challenging an order passed by the Income Tax Officer (ITO), Ward 1, Chitradurga, dated 10.12.2019, disposing of her objections. She also sought to quash proceedings initiated under Section 148 of the Income Tax Act for Assessment Year 2014-15, and the consequential order of assessment under Section 143(3) read with Section 147 of the Income Tax Act dated 23.12.2019, along with the demand notice issued on the same date. The petitioner sought to declare these proceedings illegal and bad in law.

What were the issues?

1. Whether the proceedings initiated by the respondent under Section 148 of the Income Tax Act against the petitioner for the Assessment Year 2014-2015 are illegal and bad in law. 2. Whether the impugned order of assessment passed by the respondent under Section 143(3) read with Section 147 of the Income Tax Act, dated 23.12.2019, and the consequential demand notice are liable to be quashed. The petitioner, through a memo, sought permission to withdraw the writ petition to file an application for settlement under the Vivad Se Vishwas Scheme. The petitioner argued that withdrawing the petition would allow them to avail the benefits of the scheme and requested liberty to seek restoration of the writ petition if the settlement did not materialize. The respondent's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10TH DAY OF FEBRUARY, 2021

BEFORE

THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

WRIT PETITION No.2791/2021 (T-IT)

BETWEEN:

Mrs. S.K.Shalini W/o H.B.Pradeep Aged about 43 years, Residing at: Varsha, Opp. Horticulture Office, VP Extention, Chitradurga.

… Petitioner

(By Sri Harish V.S., Advocate)

AND:

The Income Tax Officer, ITO Ward 1, Aayakar Bhavan, Tamatkal Road, Medehally, Chitradurga - 577 502.

… Respondent

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the impugned order passed by the respondent disposing of the objections filed by the petitioner, dated 10.12.2019, for the Assessment Year 2014-15 vide Annexure-D and consequently declare that the proceedings initiated by the respondent under Section 148 of the Income Tax Act against the petitioner for the Assessment Year 2014-2015, is illegal and bad in law and quash the impugned order of assessment passed by the respondent under Section 143(3) read with Section 147 of the Income Tax Act, dated 23.12.2019, for the assessment year 2014-15 i.e., Annexure-F and the

2 consequential demand notice issued by the respondent dated 23.12.2019 for the assessment year 2014-15 i.e. Annexure-G and etc.

This Writ Petition coming on for orders this day, the Court, made the following:

ORDER

Petitioner has filed a memo, which reads as follows: "The petitioner humbly prays that this Hon'ble Court may be pleased to permit the petitioner to withdraw the above writ petition, granting leave/liberty to the petitioner to file an application for settlement under the Vivad Se Vishwas Scheme, and avail the benefit of the Scheme and further reserving liberty to seek restoration of the above writ petition at an appropriate stage, in an event the settlement under the Scheme does not materialise so as to meet the ends of justice."

2.

In light of the said memo, petition is dismissed. Liberty is reserved to initiate proceedings regarding the same cause of action, if settlement under the Vivad Se Vishwas Scheme does not materialise.

In light of the memo filed, office objections are overruled.

Sd/- JUDGE

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