SUNITHA SHARMA vs. THE INCOME TAX OFFICER

WP/495/2025HC KarnatakaKAHC01001012202505 February 2025Author: S.G.PANDIT2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, while hearing the writ petition, noted that the learned counsel for the petitioner filed a memo seeking leave to withdraw the writ petition. The Court placed the memo on record and consequently dismissed the writ petition as withdrawn. No decision was made on the merits of the assessment order or the demand notice. The operative direction was to dismiss the petition as withdrawn. No issues were decided, and therefore, no ratio decidendi can be extracted for future citation. The Court did not leave any issue undecided as the petition was withdrawn before any substantive adjudication.

What were the facts?

The petitioner, Sunitha Sharma, filed a writ petition before the High Court of Karnataka seeking to quash an assessment order dated March 29, 2022, and a consequent demand notice dated March 29, 2022. The respondents included the Income Tax Officer, the National Faceless Assessment Centre, the Commissioner (Appeals) of the National Faceless Assessment Centre, and the Union of India. The assessment year(s) are not explicitly stated, nor is the specific amount in dispute. The procedural history leading to the assessment order and demand notice is not detailed in the provided text.

What were the issues?

The primary issue before the High Court was whether the assessment order dated March 29, 2022, and the demand notice dated March 29, 2022, issued to the petitioner, Sunitha Sharma, were liable to be quashed. The petitioner sought this relief by filing a writ petition under Article 226 of the Constitution of India. The specific grounds for challenging the assessment order and demand notice are not detailed in the judgment. The revenue's contentions are not recorded as the matter was disposed of at the preliminary hearing stage. No specific provisions of the Income Tax Act were argued or discussed in relation to the merits of the case, as the petition was withdrawn.

AI-generated summary — verify with the full judgment below

NC: 2025:KHC:5155 WP No. 495 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 495 OF 2025 (T-IT) BETWEEN: SUNITHA SHARMA AGED ABOUT 40 YEARS D/O LATE SUSHEELA SHARMA AKA LATE SUSHEELA JAIN R/AT G-2, K BLOCK GOLDEN ORCHID APARTMENT LAVELLE ROAD, BANGALORE-560001. …PETITIONER (BY SRI. HIRAN KRISHNASWAMY, ADV.)

AND: 1. THE INCOME TAX OFFICER BMTC BUILDING KORAMANGALAL WARD 1(2)(1) AREA CODE: KAR AO TYPE: W, AO NUMBER:92 RANGE CODE: 113 BANGALORE-560034.

THE ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI-110029.

THE JOINT COMMISSIONER APPEALS THE COMMISSIONER (APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE DELHI-110029.

THE UNION OF INDIA CHIEF SECRETARY MINISTRY

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

NC: 2025:KHC:5155 WP No. 495 of 2025

OF FINANCE NORTH BLOCK NEW DELHI- 110001. …RESPONDENTS (BY SRI. M DILIP, ADV. FOR R1 TO R3 SRI M.N. KUMAR, ADV. FOR R4)

THIS PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 29/03/2022 (ANN-B) AND CONSEQUENTLY QUASH THE DEMAND NOTICE DATED 29/03/2022 (ANN-C).

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE S.G.PANDIT

ORAL ORDER

Learned counsel Sri.Hiran Krishnaswamy for petitioner files memo dated 05.02.2025 seeking leave of this Court to withdraw the writ petition.

Memo is placed on record.

Writ petition is dismissed as withdrawn.

Sd/- (S.G.PANDIT) JUDGE

NC CT:bms List No.: 1 Sl No.: 31

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