M/S SHAKTHI SREE SHIRDI SAI SEVA SAMITHI (TRUST) vs. THE INCOME TAX OFFICER

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WP/3319/2024HC KarnatakaKAHC01004740202410 September 2024Author: S.R.KRISHNA KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered the petition. The learned counsel for the petitioner filed a memo seeking leave of the Court to withdraw the petition. The Court took the memo on record and accordingly, dismissed the writ petition as withdrawn. No decision was made on the merits of the case regarding the legality or sustainability of the impugned order and notices. The specific grounds or arguments that might have been presented by either side, beyond the general challenge by the petitioner, were not elaborated upon as the matter was disposed of on the petitioner's request for withdrawal.

What were the facts?

The petitioner, M/s. Shakthi Sree Shirdi Sai Seva Samithi (Trust), represented by its President, filed a writ petition before the High Court of Karnataka. The petition challenged an order passed under clause (d) of Section 148A of the Income Tax Act, 1961, bearing number ITBA/AST/F/148A/2022-231050594485(1) dated March 17, 2023. The petitioner also challenged subsequent notices dated March 17, 2023, September 1, 2023, October 18, 2023, and January 20, 2023. The petitioner sought to quash these orders and notices, declaring them illegal, arbitrary, and unsustainable. The respondent in the petition was the Income Tax Officer/Assistant Commissioner of Income Tax, Exemption Ward 3.

What were the issues?

1. Whether the impugned order dated March 17, 2023, passed under clause (d) of Section 148A of the Income Tax Act, 1961, and the subsequent notices dated March 17, 2023, September 1, 2023, October 18, 2023, and January 20, 2023, are illegal, arbitrary, and unsustainable in law and on facts. The petitioner argued that the impugned order and notices were illegal, arbitrary, and unsustainable. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 148A

AI-generated summary — verify with the full judgment below

NC: 2024:KHC:36814 WP No. 3319 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 3319 OF 2024 (T-IT) BETWEEN:

M/S. SHAKTHI SREE SHIRDI SAI SEVA SAMITHI (TRUST) REPRESENTED BY PRESIDENT SIR MUNI NAGA REDDY S/O. LATE MUNISWAMY REDDY AGED ABOUT 72 YEARS SREE RAMA COMPLEX DAKSHI SRI RAMA TEMPLE ROAD KACHARAKANA HALLI BANGALORE - 560 043 …PETITIONER (BY SRI. NAGABUSHANA M., ADVOCATE) AND:

THE INCOME TAX OFFICER/ ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION WARD 3 UNITY BUILDING MISSION ROAD BENGALURU - 560 027 …RESPONDENT

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH OF IMPUGNED ORDER AND SUBSEQUENT NOTICES, DECLARE ANNEXURE-F THE IMPUGNED ORDER UNDER CLAUSE (d) OF SECTION 148A OF THE INCOME TAX ACT, 1961 BEARING NO.ITBA/AST/F/148A/2022-231050594485(1) DATED 17TH MARCH 2023 AND SUBSEQUENT NOTICES DATED, 17.03.2023, 01.09.2023, 18.10.2023 AND 20.01.2023 AS ILLEGAL, ARBITRARY AND UNSUSTAINABLE IN LAW AND ON FACTS AND ETC.

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

Digitally signed by MADHURI S Location: High Court of Karnataka

NC: 2024:KHC:36814 WP No. 3319 of 2024

CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

Learned counsel for the petitioner has filed a memo seeking leave of this Court to withdraw the petition. The aforesaid memo is taken on record. Accordingly, writ petition is dismissed as withdrawn.

Sd/- (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 1 Sl No.: 6

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