Wp/105796/2015 Of M/S A.m. Construction v. The Commissioner Of Income Tax

- 1: IN THE HIGH COURT OF KARNATAKADHARWAD BENCH Dated this the 2?[nd]day of June, 2015 Before THE HON’BLE MR.JUSTICE B.MMANOHA Writ Petition Nos.105796 105800/2015 (TIT) Between: M/S A.M. CONSTRUCTIONIIND FLOOR, DAIMOND CORONERDESHPANDE NAGAR,HUBBALLI R/BY ITS PROPRIETORSRI MUKESH PATADIA. PRTITTIONER (By Stt1 M V SHESHACHALA, Sr. ADV. FOSti GANGADHARJ M, ADV.) AND 1.THE COMMISSIONER OF INCOME TAXCR BUILDING, NAVANAGAR,HUBBALLI— 580 025]2.THER DEPUTY COMMISSIONER OINCOME TAX, CIRCLE (1),.HUBBALLI— 580 025] 3.THER TAX RECOVERY OFFICERANGE -1, C R BUILDING, OFFICE OF THE INCOME TAX, NAVANAGAR, HUBBALLI —580 025. . RESPONDENTS (By Sri Y V RAVIRAYJ, ADV. THERESE PERTITIONS ARH FILED UNDER ARTICLES & 227 OR THR CONSTITUTION OF INDIA PRAYING TODIRECT THR RESPONDENT NO.1 TO 3 TO CONSIDER THEREPRESENTATION GIVEN BY THER PEHEIITIONER DA10.03.2015 AND 18.03.2015 PRODUCED AT ANNEXURE-GAND G1 TO LIFT THE ATTACHMENT DATED 02.08.2012 INRESPECT OF THR THREE PROPERTIES AS PER ANNEXURE-H,H1 AND H2, THESEPETITIONSCOMINGON|.+,PRELIMINARY HEARING THIS DAY, THE COURT,MADE THE FOLLOWING: ORDER sti Y V Raviraj, learned Advocate is directed to notice forrespondents, 2.Petitioner in these writ petitions have sought for awrit mandamus directing respondents to consider representationsdated 10[th]and 18[th]of March, 2015 vide Annexures-G and G1 forrelease of properties attached by the respondents, which arereferred to in the representations, 2.Petitioner is a partnership firm engaged in the business of development and construction of residential premisesand commercial complex. A survey was conducted on 21.10.2010 in the premises of the assessee under the provisions of theIncome Tax Act. Based on certain documents discovered, re-assessment order came to be passed for the assessment year 2005-06, 2007-08, 2008-09, 2009-10 and 2010-11. During the courseof survey and after assessment, some of the properties have beenattached. Petitioner made representations to release some of theproperties, so that, they can complete the finishing work so as tocomplete the project and pay the tax to the respondents. Sincethe said representations have not been considered, petitioner hasfiled these writ petitions, A sti Y V Raviraj, learned Advocate appearing for therespondents, on instructions, submits that the respondents haveno objection to issue a direction to consider the representationson merits and in accordance with law. In view of the above submissions, these writ petitions aredisposed of with a direction to the 3[rd]respondent to consider therepresentations dated 10[th]and 18[th]of March, 2015 vide Annexures-G and Gl in accordance with law as expeditiously as possible not later than one moth from the date of receipt of acopy of this order. sti Y V_ Raviraj, learned Advocate is permitted to fil vakalath on behalf of respondents within a period of four weeks. Sd/-JUDGE bkm