Wp/105538/2024 Of Smt. Rajeshwar Ashok Talikoti v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 06 DAY OF DECEMBER 2024 BEFORE THE HON'BLE MR. JUSTICE C.M.POONACHA WRIT PETITION No. 105538 OF 2024 BETWEEN 1 . SMT. RAJESHWAR ASHOK TALIKOTI AGE 56 YEARS WIFE AND L/H OF LATE SHRI ASHOK B TALIKOTI ... PETITIONER (BY SRI: SAULAM JOSEPH, ADVOCATE.) AND 1 . PRINCIPAL COMMISSIONER OF INCOME TAX HUBLI, NAVANAGAR HUBLI 580020 . . RESPONDENT THIS WP IS FILED PRAYING TO, WHEREFORE, FOR THE REASONS STATED ABOVE, THE PETITIONER MOST HUMBLY PRAYS THAT THIS HON BLE COURT MAY KINDLY BE PLEASED TO ISSUE A WRIT OF MANDAMUS I) AS THE HON BLE PRINCIPAL COMMISSIONER OF INCOME TAX HAS NOT GIVEN ANY OPPORTUNITY OF BEING HEARD TO THE PLAINTIFF BEFORE PASSING ORDER OF REJECTION DT. 22-03-2022 WHICH AMOUNTS TO VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. II) ALSO, WHEN THERE ARE EVERY OPPORTUNITY OF CONDONING THE DELAY U/S 119(2)(B) OF IT ACT, 1961 WHICH ARE GENUINE IN NATURE, THE HON BLE PRINCIPAL COMMISSIONER OF INCOME TAX, HUBLI HAS FAILED TO EXERCISE HIS DISCRETIONARY POWERS BY PASSING THE ORDER OF REJECTION DUE TO WHICH THE PLAINTIFF HAS TO FORGO REFUND OF RS. 3,82,370/- FOR NO FAULT OF THE PLAINTIFF. III. THE HON BLE PRINCIPAL COMMISSIONER OF INCOME TAX HUBLI HAS ERRED IN PASSING THE ORDER BY REJECTING THE CLAIM OF THE PLAINTIFF WITHOUT CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE. HENCE IT IS PRAYED TO KINDLY QUASH THE ORDERS OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, HUBLI BY ISSUING. IV) PRAY TO ISSUE WRIT OF MANDAMUS DIRECTING THE RESPONDENT TO RECONSIDER THE APPLICATION U/S 119(2)(B) OF CONDONATION OF DELAY IN NOT FILING THE REVISED RETURN OF INCOME IN DUE COURSE OF TIME AND ISSUE REFUND OF A SUM OF RS 3,82,370/- SMT RAJESHWARI A TALIKOTI WHO IS L/H OF THE DECEASED LATE SRI. ASHOK B TALIKOTI AS THE ENTIRE FAMILY ARE IN FINANCIAL HARDSHIP DUE TO HER ILL HEALTH. V) PRAY TO PAY INTEREST AT THE PREVAILING RATES W.E.F THE DUE DATE OF ISSUE OF REFUND TO THE PLAINTIFF. VI) PRAY TO PAY COMPENSATION OF S. 1,00,000/- FOR HAVING SUFFERED MENTALLY BY THE PETITIONER AND ALL HIS FAMILY MEMBERS FOR REJECTING THE CLAIM AND NOT ISSUING REFUND CAUSING FINANCIAL HARDSHIP AND NOT BEING ABLE TO CONCENTRATE ON ANY OTHER DOMESTIC AFFAIRS AS THE FAMILY MEMBERS WERE FORCED TO TAKE HAND LOANS FROM FRIENDS AND RELATIVES AT TIMES OF CRUCIAL FINANCIAL NEED. VII) PRAY TO PAY LEGAL EXPENSES OF RS. 50,000/- INCURRED IN CONNECTION WITH FILING THIS WRIT PETITION BEFORE THE HON BLE COURT. VIII) PRAY TO ISSUE WRIT IN THE NATURE OF CERTIORARI TO QUASH THE PART OF THE ORDERS PASSED BY THE HON BLE PR. COMMISSIONER OF INCOME TAX, HUBLI DT. 22-03-2022 AS PER ANNEXRE-F. IX) PRAY TO ISSUE SUCH SUITABLE ORDERS OR REDIRECTIONS AS THIS HON BLE COURT DEEMS FIT AND PROPER IN THE NATURE AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. This petition coming on for orders this day, the court, made the following; O R D E R Office objections to be complied with within four weeks, failing which the above writ petition shall automatically stand dismissed without further orders from the Court. SD/- JUDGE. Note: As per the endorsement made in the order sheet dated 10.01.2025 the Advocates for the Petitioner has not complied with the office objections. Hence, this WP No. 105538/2024 stand dismissed without further orders from the Court as per the Court Order dated: 06.12.2024. BY ORDER OF THE COURT R- By:-sgs C- By:-sgs T By :-psl SD/- ASSISTANT REGISTRAR