PALYA PRATHAMIKA KRUSHI PATHINA SAHAKARA SANGHA vs. INCOME TAX OFFICER

PDF · subscribers
WP/26451/2024HC KarnatakaKAHC01056473202423 October 2024Author: M.I.ARUN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, before which the writ petition was listed for orders, noted the submission made by the learned counsel for the petitioner. The counsel stated that the writ petition had become infructuous and requested that it be dismissed. The Court placed this submission on record. Consequently, the High Court ordered the dismissal of the writ petition. No decision was made on the merits of the challenge to the Section 148 notice, as the petition was disposed of based on the petitioner's request due to its infructuous nature. The principle derived is that a writ petition can be dismissed as infructuous if the petitioner so requests, without delving into the substantive issues raised.

What were the facts?

The petitioner, Palya Prathimika Krushi Pathina Sahakara Sangha, filed a writ petition before the High Court of Karnataka. The petition challenged a notice issued under Section 148 of the Income Tax Act, 1961, by the Income Tax Officer, Ward-1 and TPS, Hassan, for the Assessment Year 2017-18. The notice was dated March 26, 2021. The petitioner also sought to quash the DIN number associated with the notice. The respondents included the Income Tax Officer, the National Faceless Assessment Centre, and the Joint/Addl. Commissioner of Income Tax, Range-1 Mysore. The matter came up for orders before Justice M.I. Arun.

What were the issues?

1. Whether the writ petition has become infructuous, thereby warranting dismissal? (Question of fact) The petitioner's counsel submitted that the writ petition has become infructuous. The respondents did not present any arguments as the petitioner's counsel made a submission for dismissal. The judgment does not record any specific arguments from the revenue's side beyond their appearance.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO.26451 OF 2024 (T-IT)

BETWEEN:

PALYA PRATHAMIKA KRUSHI PATHINA SAHAKARA SANGHA REGISTERED UNDER SECTION 7 OF KARNATAKA CO-OP SOCIETIES ACT, 1967 PALYA HOBLI, PALYA POST ALUR TALUK, ALUR-573 218

ALSO AT:

MOHANA KUMARA K.D. AGED 46 YEARS S/O. DEVAIAH, R/AT NO.180 HOYSALA NAGARA MAIN ROAD POLICE COLONY, BEERANAHALLYKERE HASSAN-573 201.

…PETITIONER

(BY SRI RAVI SHANKAR S.V., ADVOCATE)

AND:

INCOME TAX OFFICER WARD-1 AND TPS HASSAN-573 201.

2.

NATIONAL FACELESS ASSESSMENT CENTRE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/

Digitally signed by CHAITHANYA K Location: High Court of Karnataka

INCOME TAX OFFICE INCOME TAX DEPARTMENT MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR E-RAMP, JAWAHARLAL NEHRU STADIUM DELHI-110 003.

3.

THE JOINT/ADDL. COMMISSIONER OF INCOME TAX RANGE-1 MYSORE REVENUE BUILDING, 22/16 CENTRAL GOVERNMENT HOUSE ROAD NAZARBAD, MYSURU-570 010.

…RESPONDENTS

(BY SRI M. THIRUMALESH, ADVOCATE)

THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE UNDER SECTION 148 OF THE ACT DATED 26.03.2021 BEARING DIN NO.ITBA/AST/S/148/2020-21/1031774123(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE-A, ETC.

THIS PETITION COMING ON FOR ORDERS, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE M.I.ARUN

ORAL ORDER

Learned counsel for the petitioner submits that writ petition has become infructuous and same may be dismissed. 2. His submission is placed on record. 3. Accordingly, the writ petition is dismissed.

Sd/- (M.I.ARUN) JUDGE

VMB List No.: 1 Sl No.: 40

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →