MR. H K CHANDRASHEKHAR vs. THE INCOME TAX OFFICER

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WP/2829/2021HC KarnatakaKAHC01013949202010 February 2021Bench: S SUNIL DUTT YADAV2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court permitted the petitioner to withdraw the writ petition. Liberty was reserved to initiate proceedings if the settlement under the Vivad Se Vishwas Scheme does not materialize.

What were the facts?

The petitioner filed a writ petition challenging an order passed by the Income Tax Officer regarding assessment year 2014-15. The petitioner later filed a memo seeking to withdraw the petition.

What were the issues?

The primary issue was the legality of proceedings initiated under Section 148, which the petitioner sought to withdraw to pursue a settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10TH DAY OF FEBRUARY, 2021

BEFORE

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

WRIT PETITION No.2829/2021 (T-IT)

BETWEEN:

Mr. H.K. Chandrashekhar, S/o H. Kotresha Setty, Aged about 47 years, Residing at: Varsha, Opp. Horticulture Office, VP Extention, Chitradurga.

… Petitioner

(By Sri Harish V.S., Advocate)

AND:

The Income Tax Officer, ITO Ward 1, Aayakar Bhavan, Tamatkal Road, Medehally, Chitradurga - 577 502.

… Respondent

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to quash the impugned order passed by the respondent disposing of the objections filed by the petitioner, dated 10.12.2019, for the Assessment Year 2014-15 vide Annexure-D and consequently declare that the proceedings initiated by the respondent under Section 148 of the Income Tax Act against the petitioner for the Assessment Year 2014-2015, is illegal and bad in law and etc.

This Writ Petition coming on for orders this day, the Court, made the following:

2 ORDER

Petitioner has filed a memo, which reads as follows: "The petitioner humbly prays that this Hon'ble Court may be pleased to permit the petitioner to withdraw the above writ petition, granting leave/liberty to the petitioner to file an application for settlement under the Vivad Se Vishwas Scheme, and avail the benefit of the Scheme and further reserving liberty to seek restoration of the above writ petition at an appropriate stage, in an event the settlement under the Scheme does not materialise so as to meet the ends of justice."

2.

In light of the said memo, petition is dismissed. Liberty is reserved to initiate proceedings regarding the same cause of action, if settlement under the Vivad Se Vishwas Scheme does not materialise.

In light of the memo filed, office objections are overruled.

Sd/- JUDGE

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