SMT. BHARATHI DEV ANANDANI vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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WP/1138/2019HC KarnatakaKAHC01000824201925 April 2019Author: S.SUJATHA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide on the merits of the assessment order or the demand notice. Instead, the petitioner filed a memo seeking withdrawal of the writ petition. The petitioner requested liberty to challenge an order of the Income Tax Appellate Tribunal, Bangalore Bench, dated 29.08.2018, relating to Assessment Year 2012-13, in accordance with law. The memo was placed on record, and permission was granted for the withdrawal. Consequently, the writ petition was dismissed as withdrawn, with the liberty granted to the petitioner to pursue their challenge before the appropriate forum, specifically concerning the ITAT order.

What were the facts?

The petitioner, Smt. Bharathi Dev Anandani, filed a writ petition before the High Court of Karnataka challenging an assessment order passed by the Deputy Commissioner of Income Tax (R-1) under Section 143(3) of the Income Tax Act, 1961, for Assessment Year 2012-13. The petitioner also challenged a consequential notice of demand issued by R-1 under Section 154 of the Income Tax Act, 1961, dated 13.06.2018, for Assessment Years 2011-12 and 2012-13. The writ petition was filed under Articles 226 & 227 of the Constitution of India. The respondents were the Deputy Commissioner of Income Tax and the Union of India.

What were the issues?

The primary issue was whether the High Court should entertain the writ petition challenging the assessment order and the demand notice. The petitioner sought to quash these orders. The judgment does not explicitly state the arguments made by each side regarding the merits of the assessment or the demand notice. However, the petitioner's action of seeking withdrawal indicates a potential procedural or strategic decision rather than a dispute on the substantive grounds of the assessment itself. The court was not asked to decide on the legality of the assessment order or the demand notice on their merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 154

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF APRIL, 2019 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.1138/2019 (T – IT) BETWEEN:

SMT.BHARATHI DEV ANANDANI W/O Mr. DEV T. ANANDANI AGED ABOUT 61 YEARS NO.505, ASHOKA HEIGHTS NO.11, 9TH CROSS SRIKANTESWARANAGAR BENGALURU-560096 PAN-AEBPB7950B

... PETITIONER

[BY SRI P.NEHRU, ADV.]

AND:

1.

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(2)(1) ROOM NO.317, III FLOOR BMTC BUILDING, KORAMANGALA BENGALURU-560095

2.

THE UNION OF INDIA MINISTRY OF FINANCE REP. BY JOINT SECRETARY (REVENUE) DEPARTMENT OF REVENUE ROOM NO.46, NORTH BLOCK NEW DELHI-110001

…RESPONDENTS

[BY SMT.M.R.VANAJA, ADV.]

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER PASSED BY THE R-1 UNDER

SECTION 143[3] OF THE INCOME TAX ACT, 1961 DATED 27.03.2015 FOR THE ASSESSMENT YEAR 2012-13 i.e. ANNEXURE-A AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE R-1 UNDER SECTION 154 OF THE INCOME TAX, 1961 DATED 13.06.2018 FOR THE ASSESSMENT YEAR 2011-12 AND 2012-13 i.e. ANNEXURE-F.

THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-

O R D E R

The learned counsel for the petitioner has filed a memo seeking withdrawal of the writ petition with liberty to challenge the order of the Income Tax Appellate Tribunal, Bangalore Bench, dated 29.08.2018 relating to the assessment year 2012-13 in accordance with law.

The memo is placed on record. Permission is granted.

Accordingly, the writ petition stands dismissed as withdrawn with liberty as sought for.

Sd/- JUDGE PMR

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