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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 1ST DAY OF SEPTEMBER, 2021
BEFORE
THE HON'BLE MR. JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION NO.14870/2019 (T-IT)
C/W
W.P Nos.14871/2019, 14872/2019, 14873/2019, 14874/2019 and 14875/2019 (T-IT)
BETWEEN:
Mysore Palace Board Mysore Palace Premises, Sayyaji Rao Road, Mysore-570001 PAN: AAAGM0484M Represented herein by its Executive Officer, Mr. Abhiram G. Sankar Aged about 30 years. …Petitioner
(Common) (By Sri. K. R. Vasudevan, Advocate)
AND:
The Income Tax Officer
Ward 2(2)
Room No. 210, 2nd Floor,
Aayakar Bhavan,
No. 21/16, Residency Road,
Nazarbad, Mysore - 570 010.
The Additional Commissioner of Income tax
Range-2
Aayakar Bhavan,
No.21/16, Residency Road,
Nazarbad,
Mysore - 570 010.
The Principal Commissioner of Income Tax
Aayakar Bahvan,
No. 21/16, Residency Road,
Nazarbad,
Mysore - 570 010. ...Respondents
(Common) (By Sri. K. V. Aravind, Advocate)
These Writ Petitions are filed under Article 226 of the Constitution of India, praying to declare that the impugned proceedings initiated by the R-1 Under Section 147 read with Section 143 of the I.T. Act are opposed to law and therefore without jurisdiction and etc.
These Writ Petitions coming on for Preliminary hearing 'B' group this day, the Court made the following:
O R D E R Learned counsel for the petitioners has filed a memo dated 09.03.2021 in all the petitions, which reads as follows; "(d) The Petitioner submits that the CDBT has since issued Notification No.S.O.1188(E) dated 20.03.2020 (enclosed as ANNEXURE) amending its earlier Notification dated
3 09.04.2019 to extend the exemption to the Petitioner with retrospective effect from 01.06.2011.
(e) The entire basis of initiation of proceedings under Section 148 of the IT Act was for the reason that the Petitioner was not notified under Section 10(46) and since the CBDT has not granted the exemption under Section 10(46) of the IT Act from 01.06.2011, the prayer sought by the Petitioner in the subject writ petition has therefore become infructuous."
In light of the memo, petitions are dismissed as having become infructuous.
Sd/- JUDGE