THE CHIEF vs. SHAKTHIKUMAR

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WP/42733/2015HC KarnatakaKAHC01006832201515 February 2016Bench: K.N.PHANEENDRA,MOHAN M. SHANTANAGOUDAR7 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted a final week's time for the petitioners to take necessary action. If they fail to do so, the petitions will be automatically dismissed.

What were the facts?

The petitioners, various authorities from the Income Tax Department, filed writ petitions seeking to quash an order passed by the Tribunal. The respondents are Income Tax Inspectors and Officers.

What were the issues?

The primary issue was the quashing of a previous Tribunal order. The court's decision hinges on the petitioners' compliance with a procedural deadline.

Which sections of the Income-tax Act were involved?

Section 227

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, AT BENGALURU

DATED THIS THE 15TH DAY OF FEBRUARY, 2016

PRESENT

THE HON'BLE MR. JUSTICE MOHAN M. SHANTANAGOUDAR

AND

THE HON'BLE MR. JUSTICE K.N. PHANEENDRA

WRIT PETITION Nos. 42733-735/2015 (S-CAT)

BETWEEN

1.

The Chief Commissioner of Income Tax Bangalore.1. Central Revenue Buildings, Queen’s Road, Bangalore.1

2.

The Chairman, Central Board of Direct Taxes, North Block, New Delhi 1.

3.

Union of India represented by its Finance Secretary, In-charge of Central Board of Direct Taxes, Jeevandeep Building, Parliament Street, New Delhi.1.

4.

The Director, Dept. of Personnel and Training, Ministry of Personnal, Public Grievances And Pension, Government of India, North Block, New Delhi – 110 001.

…PETITIONERS

(By Sri/Smt: M.VASUDEVA RAO.,Advocate) …2

W.P Nos. 42733-735 / 2015

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AND:

1.

Shakthikumar N S/o Narayan Naik, Aged about 43 years. Residing at Hosagaradibettu, Charkady,Udupi 576 215 Working as Income Tax Inspector, Ward No.1, Udupi.

2.

Rama Naik, S/o Appayya Naik, Aged about 43 years. Residing at 1-161/1C Adarshnagar, Karmar, Bajal,Mangalore- 575001 Working as Income Tax Inspector, Ward No.1, Puttur.

3.

Gayathri, W/o Srinivasa, Aged about 51 years. Working as Inspector, Office of Addl.CIT, R-9, Jeevanasampige,Sampige Road, Malleswaram,Bangalore-560003

4.

Prashanth L Kundapur Income Tax Officer, Ward – 3(1), Office of the JCIT, CR Building Annexe, P B Road, Navanagar, Hubli – 580025.

5.

Krishnamoorthy P, Income Tax Officer, Ward – 1(2), Office of the Addl. CIT, Range-1, CR Building, Attavara, Mangalore – 575 001.

W.P Nos. 42733-735 / 2015

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6.

Sridhar P S, Income Tax Officer, Ward – 3, Office of the JCIT, Park View Building No.284/1, 4th Main, P J Extension, Davangere – 577 002.

7.

Mali D Shivappa, Income Tax Officer, Ward – 6(1), Office of the Addl. CIT, Range – 6, No.14/3-A, 4th Floor, Rashtrothana Bhavan, Nrupathunaga Road, Bangalore – 560 001.

8.

Ramesh Y, Income Tax Officer, Ward – 1(3), Office of the Addl. CIT,Range-1, CR Building, Attavara, Mangalore – 575 001.

9.

Mangalagowri.S, Income Tax Officer (HQS) (Audit), Office of the CIT (AUDIT) C.R. Building, No.1, Queens Road, Bangalore – 560 001.

10.

Srinivasaraghavans v, Income Tax Officer, Ward – 3(1), Office of the JCIT/Addl.CIT, Range-3, Unity Building Annexe, Mission Road, Bangalore – 560 001.

11.

Gowthami M.V Income Tax Officers (Prosn), Office of the CCIT, Bangalore – II C R.Building, Queen’s Road, Bangalore – 560 001.

W.P Nos. 42733-735 / 2015

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12.

Vilas Patil Income Tax Officer (TDS) Aayakarbhavan, Staff Road, Fort, Bellary – 583 102.

13.

Sunitajeevansayanak, Income-Tax Officer, Ward 1(1), Aayakarbhavan, Plot No.5, EDC Complex, Patt, Panaji – 403 001.

14.

Sankaran R, Income Tax Officer, Ward 10(2), Office of the JCIT/Addl. CIT, Range-10, Unity Building Annexe, Mission Road, Bangalore – 560 027.

15.

Soudagar A.K, Income Tax Officer (Intelligence) Office: C R Building Annexe, P B Road, Navanagar, Hubli – 580 025.

16.

Shivaramu H.S Income Tax Officer, Ward-1, Sri Sharadasamudayabhavan, Shankar Mutt Road, K.R Puram, Hassan – 573 201.

17.

Laxmi D Shenvipilgaokar Income Tax Officer, Ward-4, Office of JCIT/Addl.CIT, Blessing Pioneer Commercial Complex, Off. District Session Court, Old Market, Margao, Goa,

18.

Manjunatha V Income Tax Officer, Ward-2, Cauvery Park Road, Mandya – 571 401.

W.P Nos. 42733-735 / 2015

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19.

Raghu K Hebbar Income Tax Officer (Tech) Office of the CIT, C R Building Navanagar, Hubli – 580 025.

20.

Lokesh Income Tax Officer, Ward-2 Aayakarbhavan, M J Nagar, 1st Cross, Dam Road, Hospet – 583 201.

21.

Bhooma K, Income Tax Officer, Ward-15(1), Office of the JCIT, Range – 15, 3rd Floor, HMT Bhavan, Ganganagar, Bellary Road, Bangalore – 560 032.

22.

Dheerendra M Income Tax Officer, (Intelligence-3) Officer of the JDIT (Intelligence) C R Building, Queens Road, Bangalore – 560 001

23.

Kathyayini Income Tax Officer, TRO, Office of the Addl.CIT, Udupi Range, Aayakarbhavan, Malpe Road, Aadiudupi, Ambalapadi post, Udupi – 576 103.

24.

Hema V Rajshekar Income Tax Officer, Ward-13(1), Office of the JCIT, Range – 13, 3rd Floor, HMT Bhavan, Ganganagar, Bellary Road, Bangalore – 560 032. …6

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25.

Sathyavathi K J Income Tax Officer, Ward – 14(4), Office of the JCIT, Range – 14, 3rd Floor, HMT Bhavan, Banganagar, Bellari Road, Bangalore – 560 032.

26.

Sudharamkrishnan, Income Tax Officer (Int’l Taxation) – 2(1) Office of the DIT(INT’L – TAXATION), Rashtrothanabhavan, Nrupathunga Road, Bangalore – 560 001.

27.

Sandhya Anil Income tax Officer, TRO Office of the JCIT, Range – 5, Unity Building Annexe, Mission Road, Bangalore – 560 027.

28.

Bhygyaraj M Income Tax Officer, TRO(LTU), Large Taxpayers Unit, JSS Towers, 100 Feet Ring Road, BSK 3rd Stage, Bangalore – 560 085.

29.

Immanuel S A Income Tax Officer, Ward-1, Office of the JCIT, Bellary Range, Aayakarbhavan, Staff Road, Fort, Bellary – 583 102.

….RESPONDENTS

W.P Nos. 42733-735 / 2015

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These Writ Petitions are filed under Articles 226 & 227 of the Constitution of India praying to quash the impugned order dated : 16.07.2014 passed by the Tribunal in O.A.No.1238-1240/2013 produced at Annexure-C to pass any other order or direction as the case may be to meet ends of justice including granting costs of this writ petition.

These Writ Petitions coming on for orders on this day the court made the following order.

O R D E R

A week’s time is granted finally to do the needful, failing which, the petitions shall stand dismissed automatically without further reference to the Court.

Sd/- JUDGE

Sd/- JUDGE

T By : JAY

C By : R R By : JAY

COPY Sd/- ASSISTANT REGISTRAR

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