Wp/102122/2018 Of Shri. Shivkumar Saboji v. The Commissioner Of Income Tax

- 1 - IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 3 DAY OF JANUARY 2019 BEFORE THE HON’BLE MR. JUSTICE G.NARENDAR -WRIT PETITION NO.102122/2018 (TIT) BETWEEN SHRI. SHIVKUMAR SABOJI S/O. SANGAPPA AGED 60 YEARS, NO.174, BUDHWAR PETH, TILAKWADI, BELAGAVI-590006. ... PETITIONER (BY SRI. H.R.KAMBIYAVAR, ADV.) AND 1.THE COMMISSIONER OF INCOME TAX BMTC BUILDING, 80 FEET ROAD, # 6TH BLOCK, KORAMANGALA, BENGALURU-560095. BMTC BUILDING, 80 FEET ROAD, # 6TH BLOCK, KORAMANGALA, BENGALURU-560095. 2.THE COMMISSIONER OF INCOME TAX ROOM NO.710, BMTC BUILDING, 7 FLOOR, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095. ROOM NO.710, BMTC BUILDING, 7 FLOOR, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095. 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, RANGE-2, 6 FLOOR, RASHTROTHANANA PARISHAD BHAVAN, # 14/3, NRUPATHUNGA ROAD, INTERNATIONAL TAXATION, RANGE-2, 6 FLOOR, RASHTROTHANANA PARISHAD BHAVAN, # 14/3, NRUPATHUNGA ROAD, BENGALURU-560001. 4. THE JOINT COMMISSIONER OF INCOME TAX RANGE-2, (INTL TXN.) ROOM-451, # 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, CORAMANGALA, BENGALURU-560095. RANGE-2, (INTL TXN.) ROOM-451, # 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, CORAMANGALA, BENGALURU-560095. 5. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION) WARD-1, PUNDALIK NIWAS, 3 FLOOR, NEAR PATTO FOOT BRIDGE, RUA DE OUREM, PANAJI-403001, GOA. (INTERNATIONAL TAXATION) WARD-1, PUNDALIK NIWAS, 3 FLOOR, NEAR PATTO FOOT BRIDGE, RUA DE OUREM, PANAJI-403001, GOA. ... RESPONDENTS (BY SRI. Y.V.RAVIRAJ, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED GARNISHEE NOTICE BEARING NO.F. NO. ITO / IT / DN / PNJ / 2017-18 DATED 20.02.2018, ISSUED BY THE 5 RESPONDENT VIDE ANNEXURE-"K" AND TO QUASH THE IMPUGNED NOTICE CONSEQUENT TO THE ABOVE GARNISHEE NOTICE THE 2 RESPONDENT ALSO ISSUED NOTICE BEARING NO.F. NO.9 / CIT. INTL. TAXN. / 2017-18 AND ETC. THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Heard the learned counsel for the petitioner and the learned counsel for the respondents. 2. Learned counsel for the petitioner would submit that he has sought for certain reliefs and that the relief at Sl. No.3 is necessitated on account of the pendency of the appeal before the 1[st] respondent since the year 2016. 3. Per contra, learned counsel for the respondents would submit that other reliefs sought by the petitioner can be addressed by the Appellate Authority itself i.e., the 1[st ]respondent herein. 4. Submissions of the learned counsels are placed on record. 5. Writ petition is disposed of with a direction to the 1[st] respondent to expeditiously consider and dispose off the appeal, assigned acknowledgment No.160604981180416 and filed on 18.04.2016 along with the application filed by the petitioner for interim reliefs. Consideration and disposal shall be within an outer limit of four months from the date of receipt of a certified copy of the order. The writ petition stands disposed off accordingly. In view of the disposal of the writ petition, the interlocutory applications do not survive for consideration. No order as to costs. Rsh Sd/- JUDGE