MRS MAINA AGARWAL vs. THE INCOME TAX OFFICER

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WP/4862/2021HC KarnatakaKAHC01003182202030 March 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 granted to pursue the settlement under the Vivad Se Vishwas Scheme and to seek restoration of the petition if the settlement fails.

What were the facts?

The petitioner filed a writ petition challenging an order passed by the Income Tax Officer regarding assessment year 2012-13. The petitioner later filed a memo seeking to withdraw the petition.

What were the issues?

The primary issue was the challenge to the IT Officer's order and the subsequent withdrawal of the petition to avail 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 30TH DAY OF MARCH, 2021

BEFORE

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

WRIT PETITION No.4862/2021 (T-IT)

BETWEEN:

Mrs. Maina Agarwal, W/o Sawarmal Agarwal, Aged about 62 years, Residing at: No.28, 4th Cross, Lalbagh Road, K.S. Garden, Bangalore - 560 027.

… Petitioner

(By Sri Harish V.S., Advocate)

AND:

The Income Tax Officer, Circle - 7(2) (2) 3rd Floor, BMTC Building, 80 Feet Road, 6th Block, Koramangala, Bangalore - 560 095.

… 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 02.12.2019, for the Assessment Year 2012-13 i.e., 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 2012-2013, is illegal and bad in law.

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

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 VP

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