SMT S RANI vs. THE DIRECTOR GENERAL OF INCOME TAX

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WP/5579/2020HC KarnatakaKAHC01010481202018 November 2021Bench: S.R.KRISHNA KUMAR3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the respondents to consider the petitioner's grievances and pass appropriate orders or take action on her representations and advocate's notice within three months. The court did not express any opinion on the merits of the case.

What were the facts?

The petitioner made several representations and sent an advocate's notice requesting action under Section 269SS of the Income Tax Act. The respondents had not taken any action or passed any orders on these representations.

What were the issues?

Whether the Income Tax authorities have failed to consider the petitioner's representations and take action as requested under Section 269SS. The primary issue is the non-consideration of the petitioner's requests by the respondents.

Which sections of the Income-tax Act were involved?

Section 269SS

AI-generated summary — verify with the full judgment below

Before: SMT. S. RANI W/O D.VENKATESH

- 1 - IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2021 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.5579/2020 (T-IT) BETWEEN: SMT. S. RANI W/O D.VENKATESH AGED ABOUT 51 YEARS, R/A NO.29, 17TH CROSS, R.T. STREET, BALEPET, BENGALURU - 560 053.

…PETITIONER (BY SRI. S. PARTHASARATHI, ADV.) AND: 1 . THE DIRECTOR GENERAL OF INCOME TAX, (INVESTIGATION) QUEENS ROAD, BENGALURU - 560 001. 2 . INCOME TAX OFFICER WARD NO.4(3)(5) 4TH FLOOR, BMTC BHAVAN, 80 FEET ROAD, NEAR SONY WORLD SIGNAL, KORAMANGALA, BENGALURU - 560 034. 3 . THE CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX COLONY, INFANTRY ROAD, BENGALURU - 560 001.

…RESPONDENTS (BY SRI. K.V. ARAVIND, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO TAKE ACTION UNDER SECTION 269(SS) OF THE INCOME TAX ACT 1961 AS REQUESTED BY THE PETITIONER IN HER REPRESENTATIONS DTD.23.1.2017 AT ANNEXURE-A 1.6.2019 AT ANNEXURE-B AND ADVOCATE NOTICE DTD.19.6.2019 AT ANNEXURE-C.

- 2 - THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING - B GROUP THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER

In this petition, the petitioner has sought for the following reliefs: “ a) Issue a writ of mandamus directing the Respondents to take action under Section 269 (SS) of the Income Tax Act, 1961 as requested by the Petitioner in her representations dated 23.01.2017 at Annexure-A, 01.06.2019 at Annexure-B and Advocate notice dated 19.06.2019 at Annexure-C and b) PASS such other Order/s as this Hon'ble Court deems fit, in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. Though several contentions have been urged by both sides in support of their respective claims, in view of the specific assertion of the petitioner that her representations at Annexures-A, B dated 23.01.2017, 01.06.2019 and Advocate Notice at Annexure-C dated 19.06.2019 respectively have not

- 3 - been considered by the concerned respondents, who have not passed orders nor any action/steps have been taken so far, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and proper to dispose of this petition directing the concerned respondents to address the grievances of the petitioner and consider and pass/take appropriate orders/steps/action pursuant to the aforesaid representations and Advocate notice within a period of three months from the date of receipt of a copy of this order. 4. Subject to the aforesaid directions, the petition stands disposed off.

SD/- JUDGE SMJ

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