SHRI. CHANDRASHEKAR BHAT vs. THE PRINCIPAL COMMISSIONER OF

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WP/30405/2018HC KarnatakaKAHC01009417201822 October 2018Bench: VINEET KOTHARI4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax to reconsider the request for the release of seized articles. This was based on the department's statement that the appeal had been disposed of by the Tribunal.

What were the facts?

The petitioner sought the release of seized jewellery, bullion, and other articles after a search under Section 132. The release was denied by the Commissioner of Income Tax because appellate proceedings were pending.

What were the issues?

Whether seized articles should be released when appellate proceedings are pending. The court considered the department's stance on the disposal of pending appeals.

Which sections of the Income-tax Act were involved?

Section 132

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 22nd DAY OF OCTOBER 2018

BEFORE

THE HON'BLE Dr.JUSTICE VINEET KOTHARI

WRIT PETITION No.30405/2018 (T-IT)

BETWEEN:

Shri. Chandrashekar Bhat Aged about 49 years S/o late Shri. Kilpady Govinda Bhat Residing at No.70, Anantha Villa 5th B Main Road Narayanappa Block RT Nagar, Bangalore-560032 PAN No.ADOPB 9307 L Represented by Smt. Rajani C Bhat.

…Petitioner (By Mr. Darshan L, for Mr. M.S. Shyamsundar, Advocate)

AND:

1.

The Principal Commissioner of Income Tax (Central) Office of Pr. CIT, Central Revenue Bldg., Queens Road, Bengaluru-560001.

2.

The Director General of Income-Tax (Investigations) Office of DGIT (Inv) Central Revenue Bldg., Queens Road, Bengaluru-560001.

…Respondents (By Mr. K.V. Aravind, Advocate for R1 & R2)

Date of Order 22-10-2018 W.P.No.30405/2018 Shri. Chandrashekar Bhat Vs. The Principal Commissioner of Income Tax (Central) & Anr.

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This Writ Petition is filed under Articles 226 & 227 of the Constitution of India praying to issue an appropriate writ or order in the nature of Certiorari quashing the impugned endorsement issued by the 1st Respondent dated 04-07- 2018, bearing No. F No. 18(108)/Rel./Pr.CIT(C)/208-19 vide Annexure-A to the writ petition & etc.

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

ORDER Mr. Darshan L, Mr. M.S. Shyamsundar, Adv. for Petitioner Mr. K.V. Aravind, Adv. for R1 & R2

1.

The present writ petition has been filed by the petitioner seeking the release of Jewellery, Bullion, Silver articles, foreign currency and other articles seized in the course of search under Section 132 of the Income Tax Act on 04/05/2013.

2.

The said release was denied by the Respondent - the Principal Commissioner of Income Tax (Central), Bengaluru, vide communication Annexure A dated 04/07/2018 on the ground that the appellate

Date of Order 22-10-2018 W.P.No.30405/2018 Shri. Chandrashekar Bhat Vs. The Principal Commissioner of Income Tax (Central) & Anr.

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proceedings initiated at the instance of the Department against the assessment of tax liability of the Assessee were pending before the Tribunal.

3.

Today, the learned counsel for the Respondent Department, Mr. K.V. Aravind makes a statement that in view of the Circular of the Central Board for Direct Taxes (CBDT), the appeal filed by the Revenue having revenue stakes less than the prescribed limit, stood disposed of by the Tribunal and therefore, the impugned endorsement Annexure A dated 04/07/2018 may itself require a reconsideration at the hands of the Revenue, the Department.

4.

In view of the said statement of the learned counsel for the Respondent Department, the present writ petition is disposed of with a direction to the Respondent Authority, viz. the Principal Commissioner of Income Tax (Central), Central Revenue Building, Queen’s Road, Bengaluru, to re-consider the request for

Date of Order 22-10-2018 W.P.No.30405/2018 Shri. Chandrashekar Bhat Vs. The Principal Commissioner of Income Tax (Central) & Anr.

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release of the seized articles of the petitioner afresh expeditiously within a period of four weeks from today.

Sd/- JUDGE BMV*

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