M/S MYSORE MINERALS LTD vs. THE ASSISTANT COMMISSIONER

PDF · subscribers
WP/10516/2012HC KarnatakaKAHC01017665201220 July 2012Bench: H.G.RAMESH3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court declared that the attachment notices issued by the Income Tax Department have ceased to be in force. This was based on the submission that the amount due had already been recovered.

What were the facts?

The petitioner filed a writ petition challenging attachment notices issued by the Assistant Commissioner of Income Tax under Section 226(3) of the Income Tax Act. The notices were issued to various banks to recover tax dues from the petitioner.

What were the issues?

The primary issue was the validity and enforceability of the attachment notices issued for tax recovery. The court considered whether the notices remained in force after the tax amount was recovered.

Which sections of the Income-tax Act were involved?

Section 226(3)

AI-generated summary — verify with the full judgment below

- 1 - WP.No.10516/2012 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 20TH DAY OF JULY 2012 BEFORE THE HON'BLE MR. JUSTICE H.G.RAMESH W.P.No.10516/2012 (T-IT) BETWEEN : M/S. MYSORE MINERALS LTD. NO.39, M.G.ROAD BANGALORE-560 001 REPRESENTED BY ITS MANAGING DIRECTOR SRI. N.SRIRAMAN AGED ABOUT 59 YEARS S/O LATE K.R.NARAIN … PETITIONER (BY SRI. CHYTHANYA K K, ADVOCATE) AND : 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-12(1), NO.14/3 R.P.BHAVAN, NRUPATHUNGA ROAD BANGALORE-560001

2 THE BRANCH MANAGER CANARA BANK, TOWNHALL BRANCH # 51, STOCK EXCHANGE TOWERS J.C.ROAD, 1ST CROSS BANGALORE-560 027 3 THE BRANCH MANAGER INDIAN BANK # 110, UNITED MANSION M.G.ROAD, BANGALORE-560001

4 THE BRANCH MANAGER STATE BANK OF MYSORE

- 2 - WP.No.10516/2012 CORPORATE ACCOUNTS BRANCH MIDFORD GARDEN, NO.18 M.G.ROAD, BANGALORE-560 001 … RESPONDENTS (BY SRI. E.R.INDRA KUMAR, SR. COUNSEL FOR SRI. SANMATHI INDIRA KUMAR, ADV. FOR R1;

SRI. A. KESHAVA BHAT, ADV. FOR R3; SRI. VARDARAJ R HAVALDHAR, ADV. FOR R4; R2 – SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED NOTICE DATED 27.3.2011 ISSUED BY FIRST RESPONDENT TO SECOND RESPONDENT, ENCLOSED IN ANNEXURE-A AND ETC. THIS WRIT PETITION COMING ON FOR PRL. HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: O R D E R

H.G.RAMESH, J. (Oral): Heard. Sri E.R.Indra Kumar, learned Senior Counsel appearing for respondent No.1 submits that the four attachment notices dated 27.03.2011 at Annexures-A to D issued by respondent no.1 under Section 226(3) of the Income Tax Act, 1961 are presently not in force as the amount due has been recovered. In other words, they have ceased to be in force.

- 3 - WP.No.10516/2012 2. Sri Chythanya K.K., learned counsel for the petitioner submits that the said submission may be placed on record and the writ petition may accordingly be disposed of. 3. In view of the submission made by the learned Senior Counsel for respondent no.1, it is declared that the aforesaid attachment notices at Annexures-A to D have ceased to be in force. Petition disposed of. Sd/- JUDGE hkh/ata.

More judgments on Section 226(3)

All 95 judgments and leading authorities on Section 226(3) →

Recent GST High Court judgments

Search GST case law →