MR M S RAMANANDA vs. THE INCOME TAX OFFICER

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WP/2812/2021HC KarnatakaKAHC01014018202010 February 2021Bench: S SUNIL DUTT YADAV3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered a memo filed by the petitioner seeking permission to withdraw the writ petition. The memo stated the petitioner's intention to file an application for settlement under the Vivad Se Vishwas Scheme and to avail its benefits. The petitioner also sought liberty to seek restoration of the writ petition if the settlement under the scheme did not materialize. In light of this memo, the Court dismissed the petition. Liberty was reserved to initiate proceedings regarding the same cause of action if the settlement under the Vivad Se Vishwas Scheme did not materialize. No decision was made on the merits of the original challenge to the assessment orders or proceedings.

What were the facts?

The petitioner, Mr. M.S. Ramananda, filed a writ petition before the High Court of Karnataka challenging an order passed by the Income Tax Officer (ITO), Ward 1, Chitradurga. The challenge was to the ITO's order dated 10.12.2019 disposing of objections filed by the petitioner, and consequently, the assessment order dated 23.12.2019 passed under Section 143(3) read with Section 147 of the Income Tax Act, 1961, for Assessment Year 2014-15. A consequential demand notice dated 23.12.2019 was also challenged. The proceedings initiated under Section 148 of the Income Tax Act for the said assessment year were also sought to be declared illegal. The petitioner sought to quash these orders and notices.

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? (Question of law and fact, turning on Section 147 and Section 148 of the Income Tax Act). 2. Whether the impugned order disposing of objections dated 10.12.2019, the assessment order dated 23.12.2019, and the consequential demand notice dated 23.12.2019 for Assessment Year 2014-15 are liable to be quashed? (Question of law and fact, turning on Section 143(3) and Section 147 of the Income Tax Act). The petitioner sought to quash the orders and proceedings. The respondent, the Income Tax Officer, had passed the impugned orders. No specific arguments from either side are recorded in the judgment as the matter was disposed of based on a memo filed by the petitioner.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148

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.2812/2021 (T-IT)

BETWEEN:

Mr. M.S.Ramananda F/o M.R.Nithin Aged about 30 years, Residing at: Sai Srinidhi, JCR Extension 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

2 with Section 147 of the Income Tax Act, dated 23.12.2019, for the assessment year 2014-15 i.e., Annexure-F and the consequential demand notice issued by the respondent dated 23.12.2019 for the assessment year 2014-15 i.e. Annexure-G.

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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