M/S the Abraham Memorial… vs CIT | Karnataka High Court 2021

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF DECEMBER, 2021 BEFORE THE HON’BLE MR.JUSTICE S.R.KRISHNA KUMAR W.P.No.22775/2021(T-IT) BETWEEN: M/S. THE ABRAHAM MEMORIAL EDUCATIONAL TRUST SINGENA AGRAHARA VIA HUSKUR ROAD, APMC YARD, HUSKUR PO, ELECTRONIC CITY PHASE 2, BENGALURU - 560 099 (REPRESENTED BY ITS TRUSTEE, JESUS SUDHIR LALL, AGED ABOUT 42 YEARS, S/O SUDHIR MADHAVIJI LALL). … PETITIONER (BY SRI. SHARATH.S.,ADV., FOR SI. K.K.CHYTHANYA, ADV.,) AND: 1. THE COMMISSIONER OF INCOME TAX,

(EXEMPTIONS)

6TH FLOOR, UNITY BUILDING ANNEXE,

P.KALINGA RAO ROAD, MISSION ROAD,

BENGALURU - 560 027. 2. THE ASSISTANT COMMISSIONER OF INCOME

TAX(EXEMPTIONS)

6TH FLOOR, UNITY BUILDING ANNEXE,

P.KALINGA RAO ROAD, MISSION ROAD,

BENGALURU - 560 027. 3. DEPUTY COMMISSIONER OF INCOME TAX,

(EXEMPTIONS)

6TH FLOOR, UNITY BUILDING ANNEXE,

P.KALINGA RAO ROAD, MISSION ROAD,

BENGALURU - 560 027. … RESPONDENTS (BY SRI. E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED THE IMPUGNED REVIEW ORDER, DATED 2603.2019 PASSED BY THE R-1, ENCLOSED AS ANNEXURE-A, ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: ORDER 1. Learned counsel for the petitioner has filed a memo dated 13.12.2021, which reads as under: "The Advocate for the Petitioner, under the instructions, humbly prays before this Honourable Court that the above Petition may kindly be allowed to be withdrawn for the reason that subsequent to filing of the impugned Writ Petition on 07.12.2021 the First Respondent passed an Order, dated 08.12.2021 disposing the pending stay petition with a direction to pay 20% of the demand. Due to the said eventuality the cause of action in the impugned Petition materially changes. Hence the Petitioner prays before this Hon'ble Court to permit to withdraw the Petition with a liberty to file

3 fresh Writ Petition in order to impugn the Order dated 08.12.2021." 2. Memo is placed on record. Petition is dismissed as withdrawn reserving liberty in favour of the petitioner as sought for in the memo. Sd/- JUDGE PKS

M/S THE ABRAHAM MEMORIAL EDUCATIONAL TRUST vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS)