THE COMMISSIONER OF INCOME TAX-III vs. SRI V LAKSHMINARAYANA

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ITA/461/2014HC KarnatakaKAHC01039927201406 March 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the petitioners' request to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn.

What were the facts?

The petitioners, a company and its MD, filed a writ petition seeking to declare the seizure of jewels as illegal and to quash the warrant of authorization. The petitioners later filed a memo seeking permission to withdraw the writ petition.

What were the issues?

The primary issue was the legality of the seizure of jewels and the validity of the warrant of authorization. However, the case was disposed of on procedural grounds.

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 1ST DAY OF APRIL, 2015

BEFORE

THE HON’BLE MR.JUSTICE ARAVIND KUMAR

WRIT PETITION NO.461/2014(T-RES)

BETWEEN: 1.SHRI.R.RAMESH AGED ABOUT 51 YEARS, S/O.LATE T.D.RAMACHANDRA RAO, THE M.D., OF M/s.R.R.GOLD PALACE PVT.LTD., R/AT:NO.98, SATYANARAYANA LAYOUT, III STAGE, IV-BLOCK, BASAVESHWARNAGARA, BENGALURU-560079.

2.M/s.R.R.GOLD PALACE PVT. LTD., COMPANY REGISTERED UNDER THE COMPANIES ACT,1956, BEING REPRESENTED BY ITS M.D. SHRI.R.RAMESH, HAVING ITS CORPORATE OFFICE AT 1ST FLOOR, HIMAGIRE APARTMENTS, 15TH CROSS, 4TH MAIN ROAD, MALLESWARAM, BENGALURU-560003. ..PETITIONERS

(BY SRI.KIRAN KUMAR K., ADVOCATE)

2 AND:

1.DIRECTOR OF INCOME TAX (INV.), CENTRAL REVENUE BUILDING, NO.1, QUEENS ROAD, BENGALURU-560001.

2.DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCEL 1(2), BENGALURU, CENTRAL REVENUE BUILDING, NO.1, QUEENS ROAD, BENGALURU-560001.

3.DEPUTY DIRECTOR OF INCOME TAX(INV.) UNIT-II(3), CENTRAL REVENUE BUILDING, NO.1, QUEENS ROAD, BENGALURU-560001.

4.ADDITIONAL DIRECTOR OF INCOME-TAX(INV.), UNIT-II, CENTRAL REVENUE BUILDING, NO.1, QUEENS ROAD, BENGALURU-560001.

5.INCOME-TAX OFFICER(INV.), UNIT-II, CENTRAL REVENUE BUILDING, NO.1, QUEENS ROAD, BENGALURU-560001. ..RESPONDENTS

(BY SRI.K.V.ARAVIND, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO:

1]DECLARE THAT THE SEIZURE OF ITEMS/JEWELS [MADE OUT OF PRECIOUS METAL AND/OR PRECIOUS STONE],

3 WHICH WERE SEIZED VIDE THE 'INVENTORY OF THE JEWELLERY SEIZED' DTD.09.02.2013, BEARING ANNEX- 'RRGP/R', PAGE ONE, VIDE ANNEXURE-D AS ILLEGAL AND WITHOUT THE AUTHORITY OF THE LAW.

2]DECLARE THAT THE SEIZURE OF ITEMS/JEWELS[MADE OUT OF PRECIOUS METAL AND/OR PRECIOUS STONE], WHICH WERE SEIZED VIDE THE 'INVENTORY OF THE JEWELLERY SEIZED' BEARING ANNEXURE-CS/RRGP/R, PAGE-1, DTD.06.04.13 VIDE ANNEXURE-K IS ILLEGAL AND WITHOUT THE AUTHORITY OF THE LAW.

3]QUASH THE 'WARRANT OF AUTHORISATION' DTD.07.02.2013 ISSUED AS AGAINST THE PETITIONER NO.2 BY THE R-1 [COPY OF THE ABOVE MENTIONED 'WARRANT OF AUTHORISATION' IS NOT SERVED ON THE PETITIONERS]. ETC.

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

ORDER

Memo is filed by learned counsel for petitioners seeking permission of the court to withdraw the above writ petition. Memo is placed on record. Writ petition is dismissed as withdrawn.

Sd/- JUDGE

SBN

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