SHRI. MAHESHKUMAR CHAMPALAL BHANDARI vs. THE ASSISTANT COMMISSIONER

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WP/101875/2021HC KarnatakaKAHC02017439202129 March 2022Bench: N.S.SANJAY GOWDA3 pages
AI SummaryDismissed

What did the High Court hold?

The Court noted the submission that a concession was granted allowing those who missed the initial deadline to file settlement applications later. Based on this, the Court found the petition to be unnecessary.

What were the facts?

The petitioner sought to quash show cause notices issued under Section 143(2) for multiple assessment years. The respondent submitted that a subsequent government decision allowed late filing of settlement applications.

What were the issues?

Whether the show cause notices under Section 143(2) were liable to be quashed in light of a subsequent concession allowing late filing of settlement applications.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 29TH DAY OF MARCH, 2022 BEFORE THE HON'BLE MR JUSTICE N.S.SANJAY GOWDA

WRIT PETITION NO. 101875 OF 2021 (T-IT)

BETWEEN:

SHRI. MAHESHKUMAR CHAMPALAL BHANDARI NO.13, SHANKESHWAR DARSHAN A.G.PAWAR CORSS LANE BYCULLA EAST, MUMBAI MAHARASHTRA-400027 AGED ABOUT 51 YEARS

PRESENTLY AT. S/O. SHRI. C.J.BHADARI 302, BALGANUR APARTMETN, OPP.RAMESH BHUVAN, KESHAPUR, HUBBALLI KARNATAKA-580020 …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE)

AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE C.R.BUILDING, NAVANAGAR, HUBBALLI, DIST. DHARWAD KARNATAKA-580023. 2. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE,

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WP No. 101875 of 2021

NORTH BLOCK, NEW DELHI-110001 3. THE INCOME TAX SETTLEMENT COMMISSION ADDITIONAL BENCH-I GROUND FLOOR, S.K.RATHOD MARG, MAHALAXMI CHAMBERS, MAHALAXMI, MUMBAI MAHARASHTRA-400034 …RESPONDENTS (BY SRI. Y. V. RAVIRAJ, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE OF CERTIORARI THE SHOW NOTICE ISSUED U/S.143(2) ISSUED BY RESPNDENT NO.1 BEARING THE FOLLOIWNG NUMBERS DATES AND ENCLOSURE IN THE ANNEXURES AS UNLAWFUL AND ILLEGAL. 2013-14 ITBA/AST/S/143(2)-3/20/ 20-21/1030281706(1) 02.02.2021 ANNEXURE-D1. 2014-15

ITBA/AST/S/143(2)-3/20/ 20-21 /1032214388(1)

05.04.2021 ANNEXURE-D2. 2015-16 ITBA/AST/S/143(2)-3/20/ 20-21 /1032214826(1)

05.04.2021 ANNEXURE-D3. 2016-17

ITBA/AST/S/143(2)-3/20/ 20-21 /1032217126(1)

05.04.2021 ANNEXURE-D4 2017-18 ITBA/AST/S/143(2)-3/20 20-21 /1032217469(1)

05.04.2021 ANNEXURE-D5. 2019-20

ITBA/AST/S/143(2)-3/20 20-21 /1028120699(1) 30.09.2020 ANNEXURE-A AND ETC.

THIS PETITION IS COMING ON FOR PRELIMINARY HEARING ‘B’ GROUP, THIS DAY, THE COURT MADE FOLLOWING;

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WP No. 101875 of 2021

ORDER

Shri. Y. V. Raviraj, learned counsel appearing for respondents submits that by virtue of the decision communicated on 07.12.2021, the Union of India has permitted those who could not file their applications as on 31.01.2021 for settlement were being permitted to file the applications on or before 30.09.2021. He submits that in view of this decision, the prayer made in the petition would not survive for consideration and the petitioner can take advantage of this particular concession. 2. Recording the said submission, this writ petition is disposed of as having become unnecessary. 3. The petitioner herein is permitted to avail the remedy provided under the communication dated 07.12.2021.

Sd/- JUDGE

SMM

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