Wp/100128/2018 Of Shri. Shankar v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKADHARWAD BENCH DATED THIS THE 13 DAY OF DECEMBER 27071 BEFORE THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA #W.P. No.100129/2018 (TIT) C/w. W.P. No.100128/2018, W.P. No.100130/2018,W.P. No.100131/2018, W.P. No.100132/2018,W.P. No.100133/2018 & W.P. No.100134/2018 In W.P. No.100129/2018: Between Shri Snankar S/o. Hanumantappa Munavalll,Age 64 years, Occ: Agriculture, |R/o.: Shonha Nilaya’. Pilot No.13, 7[,-]Cross, ©Shastri Nagar, Belagavi. | .. Petitioner (By Shri Sangram S.Kulkarni, Advocate) And 1.The Assistant Commissioner of Income Tax, | Central Circle 2(1), Bengaluru-560 095. 2DThe Dy. Commissioner of Income Tax, Central Circle, Saraf Colony, Sharada —Building, Knanapur Road, Tilakwadi,Belagavi-590 OO6. |Building, Knanapur Road, Tilakwadi,Belagavi-590 OO6. | .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) This writ petition is filed under Articles 226 & 22/7 of theConstitution of India praying to Direct respondent No.1, theAssistant Commissioner of Income Tax, Central Circle 2(1),Bengaluru to retransfer the assessment proceedings of thepetitioner relating to the Assessment year 2011-12 beforerespondent No.2, the Deputy Commissioner of Income Tax, CentralCircle, Belagavi at Belagavi as requested by the petitioner inAnnexure-E, dated 14.12.2017. . =)4 In W.P. No.100128/2018: Between Shri Shankar S/o. Hanumantappa Munavalli,Age 64 years, Occ: Agriculture, |R/o.: “Shonha Nilaya”. Plot No.13, 7[,-]Cross, ©Shastri Nagar, Belagavi. | .. Petitioner (By Shri Sangram S.Kulkarni, Advocate) And 1The Assistant Commissioner of Income Tax, | Central Circle 2(1), Bengaluru-560 095. 2DThe Dy. Commissioner of Income Tax,Central Circle, Saraf Colony, Sharada —Central Circle, Saraf Colony, Sharada — Building, Knanapur Road, Tilakwadi, Belagavi-590 OO6. | .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) This writ petition is filed under Articles 226 & 22/7 of theConstitution of India praying to Direct respondent No.1, theAssistant Commissioner of Income Tax, Central Circle 2(1),Bengaluru to retransfer the assessment proceedings of thepetitioner relating to the Assessment year 2010-11 beforerespondent No.2, the Deputy Commissioner of Income Tax, CentralCircle, Belagavi at Belagavi as requested by the petitioner inAnnexure-E, dated 14.12.2017. In W.P. No.100130/2018: Between Shri Snankar S/o. Hanumantappa Munavalll,Age 64 years, Occ: Agriculture, |R/o.: Shonha Nilaya’. Pilot No.13, 7[,-]Cross, ©Shastri Nagar, Belagavi. | .. Petitioner (By Shri Sangram S.Kulkarni, Advocate) And 1.The Assistant Commissioner of Income Tax, | Central Circle 2(1), Bengaluru-560 095. 2DThe Dy. Commissioner of Income Tax, Central Circle, Saraf Colony, Sharada ©Building, Knanapur Road, Tilakwadi,Building, Knanapur Road, Tilakwadi, . a Belagavi-590 OO6. | .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) This writ petition is filed under Articles 226 & 22/7 of theConstitution of India praying to Direct respondent No.1, theAssistant Commissioner of Income Tax, Central Circle 2(1),Bengaluru to retransfer the assessment proceedings of thepetitioner relating to the Assessment year 2012-13 beforerespondent No.2, the Deputy Commissioner of Income Tax, CentralCircle, Belagavi at Belagavi as requested by the petitioner inAnnexure-E, dated 14.12.2017. In W.P. No.100131/2018:BetweenShri Snankar S/o. Hanumantappa Munavalll,Age 64 years, Occ: Agriculture, |R/o.: —Shonna Nilaya™. Plot No.13, 7[,-]Cross, ©Shastri Nagar, Belagavi. | .. Petitioner (By Shri Sangram S.Kulkarni, Advocate) And 1.Tne Assistant Commissioner of Income Tax, |Central Circie 2(1), Bengaluru-560 095.Central Circie 2(1), Bengaluru-560 095. 2DThe Dy. Commissioner of Income Tax,Central Circle, Saraf Colony, Sharada —Central Circle, Saraf Colony, Sharada — Building, Knanapur Road, Tilakwadi, Belagavi-590 OO6. | .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) In W.P. No.100131/2018:BetweenShri Snankar S/o. Hanumantappa Munavalll,Age 64 years, Occ: Agriculture, |R/o.: —Shonna Nilaya™. Plot No.13, 7[,-]Cross, ©Shastri Nagar, Belagavi. | .. Petitioner (By Shri Sangram S.Kulkarni, Advocate) And 1.Tne Assistant Commissioner of Income Tax, |Central Circie 2(1), Bengaluru-560 095.Central Circie 2(1), Bengaluru-560 095. 2DThe Dy. Commissioner of Income Tax,Central Circle, Saraf Colony, Sharada —Central Circle, Saraf Colony, Sharada — Building, Knanapur Road, Tilakwadi, Belagavi-590 OO6. | .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) This writ petition is filed under Articles 226 & 22/7 of theConstitution of India praying to Direct respondent No.1, theAssistant Commissioner of Income Tax, Central Circle 2(1),Bengaluru to retransfer the assessment proceedings of thepetitioner relating to tne Assessment year 2014-15 beforerespondent No.2, the Deputy Commissioner of Income Tax, CentralCircle, Belagavi at Belagavi as requested by the petitioner inAnnexure-E, dated 14.12.2017. In W.P. No.100132/2018:Between Shri Snankar S/o. Hanumantappa Munavalll, . "4s Age 64 years, Occ: Agriculture, |R/o.: Shonha Nilaya’. Pilot No.13, 7[,-]Cross, ©Shastri Nagar, Belagavi. | .. Petitioner (By Shri Sangram S.Kulkarni, Advocate) And 1.The Assistant Commissioner of Income Tax, | Central Circle 2(1), Bengaluru-560 095. 2DThe Dy. Commissioner of Income Tax, Central Circle, Saraf Colony, Sharada © Building, Knanapur Road, Tilakwadi, Belagavi-590 OO6. | .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) This writ petition is filed under Articles 226 & 22/7 of theConstitution of India praying to Direct respondent No.1, theAssistant Commissioner of Income Tax, Central Circle 2(1),Bengaluru to retransfer the assessment proceedings of thepetitioner relating to tne Assessment year 2013-14 beforerespondent No.2, the Deputy Commissioner of Income Tax, CentralCircle, Belagavi at Belagavi as requested by the petitioner inAnnexure-E, dated 14.12.2017. In W.P. No.100133/2018:Between Shri Snankar S/o. Hanumantappa Munavalll,Age 64 years, Occ: Agriculture, |R/o.: “Shonna Nilaya’. Plot No.13, 7[,-]Cross, ©Snastri Nagar, Belagavi. .. Petitioner (By Shri Sangram S.Kulkarni, Advocate) And 1The Assistant Commissioner of Income Tax, | Central Circie 2(1), Bengaluru-560 095. 2.The Dy. Commissioner of Income Tax,Central Circle, Saraf Colony, Sharada —Central Circle, Saraf Colony, Sharada — Building, Knanapur Road, Tilakwadi, Belagavi-590 OO6. | .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) This writ petition is filed under Articles 226 & 22/7 of theConstitution of India praying to Direct respondent No.1, theAssistant Commissioner of Income Tax, Central Circle 2(1),Bengaluru to retransfer the assessment proceedings of thepetitioner relating to tne Assessment year 2015-16 beforerespondent No.2, the Deputy Commissioner of Income Tax, CentralCircle, Belagavi at Belagavi as requested by the petitioner inAnnexure-E, dated 14.12.2017. In W.P. No.100134/2018: Between Shri Snankar S/o. Hanumantappa Munavalll,Age 64 years, Occ: Agriculture, |R/o.: —Shonna Nilaya™. Plot No.13, 7[,-]Cross, ©Shastri Nagar, Belagavi. | .. Petitioner (By Shri Sangram S.Kulkarni, Advocate) And1.The Assistant Commissioner of Income Tax, |Central Circie 2(1), Bengaluru-560 095.2DThe Dy. Commissioner of Income Tax,Central Circle, Saraf Colony, Sharada —Building, Knanapur Road, Tilakwadi,Belagavi-590 OO6. | .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) This writ petition is filed under Articles 226 & 22/7 of theConstitution of India praying to Direct respondent No.1, theAssistant Commissioner of Income Tax, Central Circle 2(1),Bengaluru to retransfer the assessment proceedings of thepetitioner relating to the Assessment year 2016-14 beforerespondent No.2, the Deputy Commissioner of Income Tax, CentralCircle, Belagavi at Belagavi as requested by the petitioner inAnnexure-E, dated 14.12.2017. .. Petitioner (By Shri Sangram S.Kulkarni, Advocate) And1.The Assistant Commissioner of Income Tax, |Central Circie 2(1), Bengaluru-560 095.2DThe Dy. Commissioner of Income Tax,Central Circle, Saraf Colony, Sharada —Building, Knanapur Road, Tilakwadi,Belagavi-590 OO6. | .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) This writ petition is filed under Articles 226 & 22/7 of theConstitution of India praying to Direct respondent No.1, theAssistant Commissioner of Income Tax, Central Circle 2(1),Bengaluru to retransfer the assessment proceedings of thepetitioner relating to the Assessment year 2016-14 beforerespondent No.2, the Deputy Commissioner of Income Tax, CentralCircle, Belagavi at Belagavi as requested by the petitioner inAnnexure-E, dated 14.12.2017. These petitions coming on for preliminary Hearing B-Group,this day, the Court made the following: . ORDER 1.In these writ petitions, the order impugned is anorder by wnich the Department directed transfer of all cases|pertaining to the group of assessment to Bengaluru. .?.A similar direction was upheld by the learnedSingle Judge of this Court in W.P. Nos.36428-36433/2017. | 3.The said order of the learned Single Judge hasalso been confirmed in W.A. Nos.6800- 6804/2017 on 11[,-]April 2019. 4In view of the said order, both sides agree thatthese writ petitions have become infructuous. Tne writ petitions are dismissed as having become|infructuous. ~ Vnp*- Sd/--JUDGE|