SHRI. SHANKAR S/O HANUMANTAPPA MUNAVALLI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP/100132/2018HC KarnatakaKAHC02000323201813 December 2021Bench: N.S.SANJAY GOWDA6 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that a similar direction for transfer of cases was upheld by a learned Single Judge and subsequently confirmed by a Division Bench. Therefore, the present writ petitions were rendered infructuous.

What were the facts?

The petitioner sought to retransfer his income tax assessment proceedings from Bengaluru to Belagavi. The Department had previously transferred all cases pertaining to the petitioner's group to Bengaluru. The petitioner requested the transfer back to the Deputy Commissioner in Belagavi.

What were the issues?

Whether the transfer of assessment proceedings from one jurisdiction to another is permissible and whether the petitioner's request for retransfer should be granted in light of prior judicial pronouncements.

Which sections of the Income-tax Act were involved?

Section 227

AI-generated summary — verify with the full judgment below

Before: Shri Shankar S/o. Hanumantappa Munavalli,

Heard together (7 matters)

W.P. No.100129/2018
W.P. No.100128/2018
W.P. No.100130/2018
W.P. No.100131/2018
W.P. No.100132/2018
W.P. No.100133/2018
W.P. No.100134/2018

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 13TH DAY OF DECEMBER 2021 BEFORE THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA W.P. No.100129/2018 (T-IT) C/w. W.P. No.100128/2018, W.P. No.100130/2018, W.P. No.100131/2018, W.P. No.100132/2018, W.P. No.100133/2018 & W.P. No.100134/2018 In W.P. No.100129/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: Agriculture, R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

And: 1. The Assistant Commissioner of Income Tax,

Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax,

Central Circle, Saraf Colony, Sharada

Building, Khanapur Road, Tilakwadi,

Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2)

This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2011-12 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017.

` : 2 : In W.P. No.100128/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: Agriculture, R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

And: 1. The Assistant Commissioner of Income Tax,

Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax,

Central Circle, Saraf Colony, Sharada

Building, Khanapur Road, Tilakwadi,

Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2)

This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2010-11 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017.

In W.P. No.100130/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: Agriculture, R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

And: 1. The Assistant Commissioner of Income Tax,

Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax,

Central Circle, Saraf Colony, Sharada

Building, Khanapur Road, Tilakwadi,

` : 3 :

Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2)

This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2012-13 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017.

In W.P. No.100131/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: Agriculture, R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

And: 1. The Assistant Commissioner of Income Tax,

Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax,

Central Circle, Saraf Colony, Sharada

Building, Khanapur Road, Tilakwadi,

Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2)

This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2014-15 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017.

In W.P. No.100132/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli,

` : 4 : Age 64 years, Occ: Agriculture, R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

And: 1. The Assistant Commissioner of Income Tax,

Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax,

Central Circle, Saraf Colony, Sharada

Building, Khanapur Road, Tilakwadi,

Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2)

This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2013-14 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017.

In W.P. No.100133/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: Agriculture, R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

And: 1. The Assistant Commissioner of Income Tax,

Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax,

Central Circle, Saraf Colony, Sharada

Building, Khanapur Road, Tilakwadi,

Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2)

` : 5 : This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2015-16 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017.

In W.P. No.100134/2018: Between: Shri Shankar S/o. Hanumantappa Munavalli, Age 64 years, Occ: Agriculture, R/o.: “Shonha Nilaya”. Plot No.13, 7th Cross, Shastri Nagar, Belagavi. … Petitioner (By Shri Sangram S.Kulkarni, Advocate)

And: 1. The Assistant Commissioner of Income Tax,

Central Circle 2(1), Bengaluru-560 095. 2. The Dy. Commissioner of Income Tax,

Central Circle, Saraf Colony, Sharada

Building, Khanapur Road, Tilakwadi,

Belagavi-590 006. … Respondents (By Shri Y.V. Raviraj, Advocate for R1 & R2)

This writ petition is filed under Articles 226 & 227 of the Constitution of India praying to Direct respondent No.1, the Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru to retransfer the assessment proceedings of the petitioner relating to the Assessment year 2016-14 before respondent No.2, the Deputy Commissioner of Income Tax, Central Circle, Belagavi at Belagavi as requested by the petitioner in Annexure-E, dated 14.12.2017.

These petitions coming on for preliminary Hearing B-Group, this day, the Court made the following:

` : 6 : ORDER

1.

In these writ petitions, the order impugned is an order by which the Department directed transfer of all cases pertaining to the group of assessment to Bengaluru.

2.

A similar direction was upheld by the learned Single Judge of this Court in W.P. Nos.36428-36433/2017.

3.

The said order of the learned Single Judge has also been confirmed in W.A. Nos.6800- 6804/2017 on 11th April 2019.

4.

In view of the said order, both sides agree that these writ petitions have become infructuous.

The writ petitions are dismissed as having become infructuous.

Sd/- JUDGE Vnp*

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