SHRI NARASIMHULU THAMMINENI vs. UNION OF INDIA

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WP/3964/2021HC KarnatakaKAHC01008099202110 March 2021Bench: S SUNIL DUTT YADAV3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the main prayer of the writ petition had been fulfilled. Therefore, the petition was dismissed as infructuous.

What were the facts?

The petitioner filed a writ petition seeking a direction to the Income Tax Settlement Commission (ITSC) to accept his application. Subsequently, the ITSC accepted the petitioner's application.

What were the issues?

Whether the High Court should continue to hear a writ petition when the relief sought has already been granted by the respondent authority.

Which sections of the Income-tax Act were involved?

Section 245C

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10TH DAY OF MARCH 2021

BEFORE

THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

WRIT PETITION No.3964/2021 (T-IT)

Between:

Shri Narasimhulu Thammineni, 56 years, No.1089, Thulasi Nilaya, 19th Cross, 6th MainRoad, HSR layout, 7th Sector, Bengaluru Karnataka - 560 102.

… Petitioner

(By Sri Pavan Kumar, R.S.V.S., Advocate)

And:

1.

Union of India,

Represented by the Finance Secretary,

Department of Revenue,

Ministry of Finance,

3rd Floor, Jeevan Deep Building,

Sansad Marg,

New Delhi - 110 001.

2.

Income Tax Settlement Commission,

Additional Bench, Mumbai,

Represented by its Secretary,

Samantbhai Rathod Road,

Arya Nagar,

Dr. Babasaheb Ambedkar Colony,

Mahalakshmi,

Mumbai - 400 034.

2 3. Assistant Commissioner of Income Tax,

Central Circle - 1(2),

Bengaluru.

… Respondents

(By Sri C. Shashikantha, ASG for R1; Sri Dilip, Advocate for Sri K.V. Aravind, Advocate for R2 and R3)

This Writ Petition is filed under Articles 226 of the Constitution of India, praying to direct the R-2 to permit the petitioner to file an application under Section 245C of the Income Tax Act, 1961 and etc.

This Writ Petition coming on for preliminary hearing in 'B' Group this day, the Court made the following:

ORDER

Learned counsel for the petitioner has filed a memo, which reads as follows:

"The advocate for the petitioner respectively submits that the main prayer of the Writ Petition was for acceptance of the application of the Petitioner by the second Respondent. After the filing of this Writ Petition and the hearing on 24.02.2021, the second respondent has accepted the application filed by the Petitioner on 25.02.2021.

In the circumstances it is prayed that the Petitioner may be permitted to withdraw the above Writ Petition with liberty to approach this Hon'ble High Court again, if warranted, in the interest of justice."

2.

In light of the said memo, the petition is dismissed. In the event, the petitioner's application is not accepted, liberty is reserved to the petitioner to seek for revival of the writ petition.

Sd/- JUDGE

VGR

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