M/S CORPORATION BANK vs. COMMISSIONER OF INCOME TAX

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WP/37932/2014HC KarnatakaKAHC01020496201405 February 2015Bench: B.S PATIL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the petitioner had not complied with office objections or paid the costs as directed. Consequently, the court inferred that the petitioner had lost interest in pursuing the matter.

What were the facts?

The petitioner, Corporation Bank, filed a writ petition challenging a notice issued under Section 148 of the Income Tax Act for the assessment year 2007-08. The petitioner failed to comply with office objections despite multiple opportunities and failed to pay the imposed costs.

What were the issues?

Whether the writ petition should be dismissed for non-prosecution due to the petitioner's failure to comply with court orders and office objections.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2015 BEFORE THE HON’BLE MR.JUSTICE B.S.PATIL WRIT PETITION No.37932/2014 (T-IT)

BETWEEN:

M/S.CORPORATION BANK FINANCIAL MANAGEMENT DIVISION, HEAD OFFICE, PB NO.88, MANGALADEVI TEMPLE ROAD, PANDESHWAR, MANGALORE – 575 001 REPRESENTED BY SRI.RAJBHOOSHAN, THE DEPUTY GENERAL MANAGER, AGED ABOUT 58 YEARS. …PETITIONER

(BY SRI.BALARAM R. RAO, ABSENT)

AND:

1.

COMMISSIONER OF INCOME TAX

CENTRAL REVENUE BUILDING,

ATTAVARA, MANGALORE – 575 001

KARNATAKA.

2.

ADDITIONAL COMMISSIONER OF

INCOME TAX, RANGE – II,

CENTRAL REVENUE BUILDING,

ATTAVARA, MANGALORE-575 001

KARNATAKA.

3.

ASSISTANT COMMISSIONER OF

INCOME TAX, RANGE-II,

CENTRAL REVENUE BUILDING,

ATTAVARA, MANGALORE – 575 001

KARNATAKA. …RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE OF THE R-3 DATED 28.3.2014 PASSED UNDER SECTION 148 OF THE ACT FOR THE ASSESSMENT YEAR 2007-08 VIDE ANN-D. ETC.

THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT PASSED THE FOLLOWING:

O R D E R

On 14.01.2015 the following order is passed:

“Office objections have not been complied with although petitioner has availed three opportunities in this regard.

Learned counsel again seeks time.

On payment of costs of Rs.1,000/- to the Prime Ministers National Relief Fund within a week from today, ten days time is granted to comply with the office objections.”

2.

Today the matter is called out twice. There is no representation for the petitioner. Petitioner has

not paid the cost nor complied with the office objections. In the circumstances, it is evident that petitioner has lost interest in pursuing the matter. Hence, petition is dismissed for non-prosecution.

Sd/- JUDGE

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