UDUPI TALUK AGRICULTURAL PRODUCE vs. DY COMMISSIONER OF INCOME TAX

WP/20024/2021HC KarnatakaKAHC01041283202113 August 2024Author: S.R.KRISHNA KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered the writ petition. The learned counsel for the petitioner filed a memo seeking withdrawal of the petition. The memo was placed on record. Consequently, the Court dismissed the petition as withdrawn. No decision was made on the merits of the rectification order or the appeal before the Commissioner of Income Tax (Appeals). The operative direction was solely to dismiss the writ petition due to its withdrawal by the petitioner.

What were the facts?

The petitioner, Udupi Taluk Agricultural Produce Co-operative Marketing Society Ltd., filed a writ petition before the High Court of Karnataka. The petition sought to quash a rectification order cum intimation of demand dated August 22, 2019, passed by the Deputy Commissioner of Income Tax (R-1). Additionally, the petitioner requested a direction to the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (R-3) to dispose of an appeal filed on September 30, 2019, within three months and to stay any demand of income tax until the appeal's disposal. The respondents include various income tax authorities.

What were the issues?

1. Whether the rectification order cum intimation of demand dated August 22, 2019, passed by the Deputy Commissioner of Income Tax is liable to be quashed? (Question of law and fact) 2. Whether the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, should be directed to dispose of the petitioner's appeal filed on September 30, 2019, within three months and to stay the demand of income tax pending disposal? (Question of law and fact) Assessee's Contentions: The petitioner sought to quash the rectification order and sought a direction for the expeditious disposal of their appeal and a stay on the demand. The specific grounds for quashing the rectification order and the arguments before the CIT(A) are not detailed in the provided text. Revenue's Contentions: The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

NC: 2024:KHC:32501 WP No. 20024 of 2021

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20024 OF 2021 (T-IT) BETWEEN:

UDUPI TALUK AGRICULTURAL PRODUCE CO-OPERATIVE MARKETING SOCIETY LTD., OPP FISH MARKET, VIA P P C., UDUPI DISRICT-576 101. REP BY ITS SECRETARY MR. VIJAYASHEELA HEGDE, AGED ABOUT 54 YEARS, …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE)

AND:

DY COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, BENGALURU-560 500.

COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, C R BUILDING, N G ROAD, ATTAVARA, MANGALURU-575 001.

COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI-110 001.

INCOME TAX OFFICER, WARD-1 AND TPS, AAYAKAR BHAVAN, ADI-UDUPI MALPE ROAD, UDUPI-576 103. …RESPONDENTS

(BY SRI.M DILIP.,ADVOCATE)

THIS WRIT PETITION FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE RECTIFICATION ORDER CUM INTIMATION OF DEMAND DTD.22.08.2019 PASSED IN PA NO.AAAJU0010C BY THE R-1 MARKED AS ANNEXURE-A BY ISSUING WRIT AND DIRECT THE R-3 TO DISPOSE OFF THE APPEAL DTD.30.9.2019

Digitally signed by Vandana S Location: HIGH COURT OF KARNATAKA

NC: 2024:KHC:32501 WP No. 20024 of 2021

MARKED AS ANNEXURE-B BEARING ACKNOWLEDGEMENT NO.183253311300919 FILED BY THE PETITIONER WITHIN A PERIOD OF THREE MONTHS AND TILL THE DISPOSAL OF THE SAID APPEAL NOT TO MAKE ANY DEMAND OF INCOME TAX FROM THE PETITIONER.

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

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

ORAL ORDER

Learned counsel for the petitioner has filed a memo seeking withdrawal of the petition.

The said memo is placed on record. Accordingly, the petition is dismissed as withdrawn.

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

Srl.

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