Wp/10215/2023 Of Jupiter Capital Private Limited v. The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax
High Court
06 Jul 2023 In favour of: Revenue
Forum / Bench
High Court · karnataka_bng_old
Parties
Wp/10215/2023 Of Jupiter Capital Private Limited v. The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax
Date of order
06 Jul 2023
Assessment year(s)
2014-15
Outcome
Dismissed
Case summary
In Wp/10215/2023 Of Jupiter Capital Private Limited v. The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
Digitally signed by BKMAHENDRAKUMARLocation: High Courtof Karnataka
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IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 6 DAY OF JULY, 2023BEFORE.
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV|&WRIT PETITION NO. 10215 OF 2023 (TIT)BETWEEN:
(BY SRI. GEETHA RANI K., ADVOCATE AND ©SRI NARENDRA KUMAR, ADVOCATE)
AND:
1.THE ADDITIONAL/ JOINT / DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX|INCOME-TAX OFFICER,NATIONAL FACELESS-ASSESSMENT CENTRE,INCOME TAX DEPARTMENT, —MINISTRY OF FINANCE,ROOM NO.401, 2 FLOOR, E-RAMP, |JAWARHARLAL NEHRU STADIUM, |DELHI-110 003|ASSISTANT COMMISSIONER OF INCOME TAX|INCOME-TAX OFFICER,NATIONAL FACELESS-ASSESSMENT CENTRE,INCOME TAX DEPARTMENT, —MINISTRY OF FINANCE,ROOM NO.401, 2 FLOOR, E-RAMP, |JAWARHARLAL NEHRU STADIUM, |DELHI-110 003|
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BMTC BUILDING, 80 FEET ROAD,KORAMANGALA, |BENGALURU-560 095
_ RESPONDENTS|
(BY SRI. E.I. SANMATHI, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 2276AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TOQUASH AS FAR AS THE PETITIONER IS CONCERNED IMPUGNEDORDER VIDE ITBA/COM/F/17/2022-23/1044225747(1), DT.)28.07.2022 ISSUED BY THE LEARNED R2 U/S 148A(D) FOR.A.Y. 2014-15 ENCLOSED IN ANNEXURE-A AND ETC.
THIS WRIT PETITION COMING ON FOR ORDERS, THIS—DAY, THE COURT MADE THE FOLLOWING:
ORDER
Learned counsel! for the petitioner has filed a memo whichreads as hereunder:
The Advocate for the petitioner Numbly prays|before this Honorable Court that the above WritPetition may kindly be allowed to be withdrawn as:
) The petitioner had filed a writ petition againstimpugned order dated 28.07.2022 issued under|Section148A(da)of.theActandagainstreassessment Notice dated 78.07.7077.
2) The Learned First Respondent has issued a)Show.Cdusenoticedated04,05,.7027>ThePetitioner filed the reply by providing all therelevant documents sought for on 08.05.2023.
) The Learned Assessing Officer considering thesubmissions filed by the Petitioner has passed the|order dated 79.05.7073 under Section 14/7 reaqwith Section 144B of the Income Act withoutmaking any adaitions for AY 2014-15.
4) Tnerefore, the Petitioner prays to witharaw the|Writ petition filed before this Honorabie HighCourt. “Writ petition filed before this Honorabie HighCourt. “
In lignt of the same, petition is dismissed
Sd/-—
JUDGE|
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