M/S A.M. CONSTRUCTION vs. THE COMMISSIONER OF INCOME TAX

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH Dated this the 22nd day of June, 2015 Before THE HON’BLE MR.JUSTICE B.MANOHAR Writ Petition Nos.105796 – 105800/2015 (T – IT) Between: M/S A.M. CONSTRUCTION IIND FLOOR, DAIMOND CORONER DESHPANDE NAGAR, HUBBALLI R/BY ITS PROPRIETOR SRI MUKESH PATADIA. .. PETITIONER (By Sri M V SHESHACHALA, Sr. ADV. FOR Sri GANGADHAR J M, ADV.) AND 1. THE COMMISSIONER OF INCOME TAX C R BUILDING, NAVANAGAR, HUBBALLI – 580 025. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE (1), HUBBALLI – 580 025. 3. THE TAX RECOVERY OFFICER RANGE -1, C R BUILDING, OFFICE OF THE INCOME TAX, NAVANAGAR, HUBBALLI –580 025. .. RESPONDENTS (By Sri Y V RAVIRAJ, ADV.)

: 2 : THESE PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT NO.1 TO 3 TO CONSIDER THE REPRESENTATION GIVEN BY THE PETITIONER DATED 10.03.2015 AND 18.03.2015 PRODUCED AT ANNEXURE-G AND G1 TO LIFT THE ATTACHMENT DATED 02.08.2012 IN RESPECT OF THE THREE PROPERTIES AS PER ANNEXURE - H, H1 AND H2. THESE PETITIONS COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT, MADE THE FOLLOWING: ORDER Sri Y V Raviraj, learned Advocate is directed to notice for respondents. 2. Petitioner in these writ petitions have sought for a writ mandamus directing respondents to consider representations dated 10th and 18th of March, 2015 vide Annexures-G and G1 for release of properties attached by the respondents, which are referred to in the representations. 3. Petitioner is a partnership firm engaged in the business of development and construction of residential premises and commercial complex. A survey was conducted on 21.10.2010

: 3 : in the premises of the assessee under the provisions of the Income Tax Act. Based on certain documents discovered, re- assessment order came to be passed for the assessment year 2005- 06, 2007-08, 2008-09, 2009-10 and 2010-11. During the course of survey and after assessment, some of the properties have been attached. Petitioner made representations to release some of the properties, so that, they can complete the finishing work so as to complete the project and pay the tax to the respondents. Since the said representations have not been considered, petitioner has filed these writ petitions. 4. Sri Y V Raviraj, learned Advocate appearing for the respondents, on instructions, submits that the respondents have no objection to issue a direction to consider the representations on merits and in accordance with law. In view of the above submissions, these writ petitions are disposed of with a direction to the 3rd respondent to consider the representations dated 10th and 18th of March, 2015 vide

: 4 : Annexures-G and G1 in accordance with law as expeditiously as possible not later than one moth from the date of receipt of a copy of this order. Sri Y V Raviraj, learned Advocate is permitted to file vakalath on behalf of respondents within a period of four weeks. Sd/- JUDGE bkm