SRI SAMBHAV KUMAR vs. INCOME-TAX OFFICER

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF FEBRUARY, 2022 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.23918/2021 (T-IT) BETWEEN: SRI SAMBHAV KUMAR S/O MANEKCHAND AGED ABOUT 46 YEARS RESIDING AT NO.5, BAZAR ROAD, VIJAYAPURA, BENGALURU - 560 035.

… PETITIONER (BY SRI MOHAMMED MUJASSIM, ADVOCATE) AND: 1. INCOME-TAX OFFICER

WARD 6(3)(1),

BANGALORE

BMTC BUILDING,

80 FEET ROAD, 6TH BLOCK,

NEAR KHB GAMES VILLAGE

KORAMANGALA

BENGALURU - 560 095. 2. PRINCIPAL COMMISSIONER OF

INCOME-TAX - 6,

BANGALORE

BMTC BUILDING,

80 FEET ROAD, 6TH BLOCK,

NEAR KHB GAMES VILLAGE

KORAMANGALA

BENGALURU - 560 095.

2 3. CENTRAL BOARD OF DIRECT TAXES

DEPARTMENT OF REVENUE

MINISTRY OF FINANCE

UNION OF INDIA

NORTH BLOCK,

NEW DELHI - 110 002

REPRESENTED HEREIN BY ITS

CHAIRPERSON.

… RESPONDENTS (BY SRI K.V. ARAVIND, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED NOTICE DATED 30.03.2021 ISSUED UNDER SECTION 148 OF THE INCOME TAX ACT 1961 BY THE R-1 WHEREBY THE R-1 IS SEEKING TO INITIATE RE-ASSESSMENT PROCEEDINGS UNDER SECTION 147 OF THE ACT 1961 FOR THE ASSESSMENT YEAR 2017-18 AND ALLOW THE SAID RELIEF AND RENDER JUSTICE ANNEXURE-A AND ETC. THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT, MADE THE FOLLOWING: ORDER Learned counsel for the petitioner has filed a memo for withdrawal, which reads as follows: "The petitioner humbly submits the petitioner has sought for reasons recorded for issuing the reassessment notice. Hence, the petitioner may be permitted to withdraw the petition with liberty to challenge the same in the due course, in the interest of justice and equity."

In light of the same, petition is dismissed. It is clarified that the petitioner is entitled to pursue remedy as per law as regards the impugned action of the respondent. Sd/- JUDGE VP