Wa/1253/2023 Of Director General Of Income Tax (Inv) v. Mr Chandrashekar Bhat

Digitally signedby YASHODHANLocation: HIGHCOURT OFKARNATAKA NC: 2023:KHC:37383-DBWA No. 1253 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12 DAY OF OCTOBER, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA -WRIT APPEAL NO. 1253 OF 2023 (TIT) BETWEEN: 1. DIRECTOR GENERAL OF INCOME TAX (INV) UNITY BUILDING, 5 FLOOR, MISSION ROAD, BENGALURU - 560 027. 2.PRINCIPAL COMMISSIONER OF INCOME TAX UNITY BUILDING, 5 FLOOR, UNITY BUILDING, 5 FLOOR, MISSION ROAD, BENGALURU - 560 027. 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE 1, UNITY BUILDING, 5 FLOOR, MISSION ROAD, BENGALURU-560 027. CENTRAL RANGE 1, UNITY BUILDING, 5 FLOOR, MISSION ROAD, BENGALURU-560 027. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(1), 3 FLOOR, CENTRAL CIRCLE - 1(1), 3 FLOOR, CENTRAL REVENUES BUILDING, QUEEN’S ROAD, QUEEN’S ROAD, BANGALORE - 560 001. …APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE FOR SRI DILIP M., ADVOCATE) SRI DILIP M., ADVOCATE) NC: 2023:KHC:37383-DB AND: MR. CHANDRASHEKAR BHAT, AGED ABOUT 56 YEARS, S/O LATE S GOVINDBHAT, RESIDING AT NO 70, 5 B CROSS, NARAYANAPPA LAYOUT, R T NAGAR, BANGALORE - 560 032. …RESPONDENT (BY SRI SHRIDHAR PRABHU., ADVOCATE) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN W.P. No. 14073/2023 (T-IT) DATED 30.08.2023 AND PASS SUCH OTHER SUITABLE ORDERS AS THIS HON’BLE COURT DEEMS FIT ON THE FACTS AND CIRCUMSTANCES OF THE CASE. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING: JUDGMENT This writ appeal by the Revenue is filed challenging the order dated 30.08.2023 passed by this Court in W.P.No.14073/2023. 2. Heard Shri K.V.Aravind, learned Senior Standing Counsel for the Revenue and Shri Shridhar Prabhu, learned advocate for the respondent. 3. Shri Aravind submitted that the observations made in para No.6 at page 7 & para No.7 at page 9 of the impugned order may be expunged as they are wholly unnecessary in the facts of this case. 4. The sentence in para 6 of the impugned order reads as follows: “That being said, it is for the petitioner to initiate appropriate proceedings against the erring officials for the redressal of his grievance i.e. for damages, compensation or the like from them personally.” 5.The sentence in para 7 of the impugned order reads as follows: “Nothing observed herein above shall come in the way of petitioner taking up appropriate proceedings against the erring officials of Income Tax department, for the rederssal of his grievance, and all contentions in that regard, are kept open.” 6. Shri Sridhar Prabhu submitted that independent of the said observations, petitioner always has right to initiate action against the erring officers, if he is so advised. 7. In our considered opinion, Shri Sridhar Prabhu is right in his submission. Therefore, the observations noted hereinabove should not affect either the appellants or the respondent in any manner. 8. Resultantly, we find no merit in this appeal and it is accordingly dismissed. No costs. Sd/- JUDGE Sd/- JUDGE YN List No.: 1 Sl No.: 29