RAGHU N.S. vs. ASSISTANT /DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(4)

WP/18724/2023HC KarnatakaKAHC01043981202312 October 2023Author: B M SHYAM PRASAD2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, upon a request made by the learned counsel for the petitioner to place on record a memo seeking dismissal of the petition as withdrawn, permitted the same. Consequently, the Court ordered that the petition stands dismissed as withdrawn. No decision was made on the merits of the case, and the issues raised in the petition were not adjudicated upon. The operative direction was solely to dismiss the writ petition as withdrawn.

What were the facts?

The petitioner, Raghu N.S., filed a writ petition before the High Court of Karnataka seeking to quash an order dated August 8, 2023, bearing reference ITBA/ASK/F/73/2023-24/1054929878(1), passed by the Assistant/Deputy Commissioner of Income Tax (R1). The petitioner also sought a writ of mandamus directing R1 and R2 (Principal Commissioner of Income Tax) to release and return seized original sale deeds. The petition was filed under Articles 226 and 227 of the Constitution of India. The respondents were the Assistant/Deputy Commissioner of Income Tax, Principal Commissioner of Income Tax, and Deputy Director of Income Tax (Investigation).

What were the issues?

The primary issue was whether the impugned order dated August 8, 2023, passed by the Assistant/Deputy Commissioner of Income Tax was arbitrary, void, and illegal, and consequently, whether the seized original sale deeds should be released and returned to the petitioner. The petitioner sought to quash the order and sought a direction for the return of seized documents. The judgment does not record specific arguments from either the petitioner or the revenue regarding the merits of the case, as the petition was withdrawn at the preliminary hearing stage.

AI-generated summary — verify with the full judgment below

NC: 2023:KHC:37191 WP No. 18724 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF OCTOBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 18724 OF 2023 (T-IT)

BETWEEN:

RAGHU N.S. S/O SHIVANNA N AGED ABOUT 35 YEARS R/AT NANDIKALKERE MUTTUGADAHALLI POST MAYASANDRA HOBLI TURUVEKERE TALUK TUMKURU 572221. …PETITIONER (BY SRI. A MAHESH CHOWDHARY.,ADVOCATE) AND:

ASSISTANT /DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(4) CENTRAL REVENUE BUILDING

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUILDING

DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION) UNIT 3(1) BLR CENTRAL REVENUE BUILDING …RESPONDENTS (BY SRI.SUSHIL TIWARI., ADVOCATE)

Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA

NC: 2023:KHC:37191 WP No. 18724 of 2023

THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SET ASIDE THE IMPUGNED ORDER BEARING NO. ITBA/ASK/F/73/2023-24/1054929878(1) DATED 08/08/2023 BY R1 VIDE ANNEXURE-A, AS BEING ARBITRARY, VOID, ILLEGAL. B) CONSEQUENTLY, ISSUE A WRIT OF MANDAMUS OR ANY DIRECTION TO THE R1 AND R2 AUTHORITY TO RELEASE AND RETURN THE SEIZED ORIGINAL SALE DEEDS TO THE PETITIONER WITHIN 7 DAYS.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

Sri A. Mahesh Chowdary, the learned counsel for the petitioner, seeks leave to place on record a memo with a request for dismissal of the petition as withdrawn.

The learned counsel is permitted and on perusal of the memo, the petition stands dismissed as withdrawn.

Sd/- JUDGE

SA ct:sr

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