Wp/106910/2019 Of The Special Land Acquisition Officer v. The Income Tax Officer

Digitallysigned bySUJATASUJATASUBHASHSUBHASHPAMMARPAMMARDate:2024.02.1305:19:29+0530 WP No. 106910 of 2019 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 9 DAY OF FEBRUARY, 2024 BEFORE THE HON'BLE MR JUSTICE HEMANT CHANDANGOUDAR -WRIT PETITION NO. 106910 OF 2019 (TIT) BETWEEN: THE SPECIAL LAND ACQUISITION OFFICER, M/S KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD (KIADB) LAKAMANAHALLI P.B. ROAD DHARWAD …PETITIONER (BY SRI. PRASANNA URALA, ADV. FOR SRI.ASHOK KATTIMANI, ADV.) AND: 1. THE INCOME TAX OFFICER TDS WARD-1, C.R. BUILDING NAVANAGAR HUBBLI TDS WARD-1, C.R. BUILDING NAVANAGAR HUBBLI 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, TDS RANGE C.R. BUILDING NAVANAGAR HUBBLLI INCOME TAX, TDS RANGE C.R. BUILDING NAVANAGAR HUBBLLI …RESPONDENTS (BY SMT. ROOPA ALVEKAR, ADVOCATE) THIS WRIT PETITION FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS OR ANY OTHER WRIT OR DIRECTION STAYING THE NOTICE F.NO.BLRS 22764A/ITO9TDS)W-1/HBL/2018-19 DATED 02.02.2018 U/S. 226(3) OF THE ACT VIDE IN ANNEXUR-H AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING B GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: NC: 2024:KHC-D:2987 ORDER The petitioner being aggrieved by the notice/order under Section 226(3)3 of the Income Tax Act, 1961, issued by the respondent herein had filed an appeal before the Income Tax Appellate Tribunal, Bengaluru Bench, Bengaluru in ITA No.2125 / BANG / 2017. Pending consideration of the appeal, the respondent intended to take coercive steps for recovering the tax demanded under the notice. Therefore, the present petition is filed seeking for staying the operation of the notice/order which was impugned before the Appellate Authority. 2. Heard the learned counsel for the parties. 3. This Court vide order dated 27.03.2019 directed the respondent to defreeze the petitioner’s bank account subject to petitioner furnishing bank guarantee for the amount due under the demand notice in question. The Appellate Authority by order dated 08.11.2019 set aside the notice in question and remanded the matter to the Assessing Authority to decide afresh after notifying the petitioner. The impugned notice/order in question having been set aside, there is no subsisting demand against the petitioner, and therefore, the bank guarantee offered by the petitioner requires to be revoked. Accordingly, I pass the following: ORDER (i)The writ petition is allowed. (ii)The respondent is hereby directed to return the bank guarantee furnished by the petitioner in light of the interim order passed by this Court on 27.03.2019 within ten days from the date of receipt of certified copy of this order. bank guarantee furnished by the petitioner in light of the interim order passed by this Court on 27.03.2019 within ten days from the date of receipt of certified copy of this order. (iii)Upon receipt of the bank guarantee, the petitioner is at liberty to revoke the bank guarantee in accordance with law. accordance with law. Sd/- JUDGE RSH / CT:ANB List No.: 3 Sl No.: 8