Case LawHigh Court › Wp/107366/2018 Of Miss Kiran Shankar Mun...

Wp/107366/2018 Of Miss Kiran Shankar Munavalli v. The Assistant Commissioner Of Income Tax

High Court 13 Dec 2021 In favour of: Unclear
Forum / Bench
High Court · karhcdharwad
Parties
Wp/107366/2018 Of Miss Kiran Shankar Munavalli v. The Assistant Commissioner Of Income Tax
Date of order
13 Dec 2021
Assessment year(s)
Outcome
Other

Case summary

In Wp/107366/2018 Of Miss Kiran Shankar Munavalli v. The Assistant Commissioner Of Income Tax, the High Court (2021) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KARNATAKA |DHARWAD BENCH DATED THIS THE 13 DAY OF DECEMBER 27071 BEFORE THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA $W.P. No.107366/2018 (1RES) & W.P. No.1052765/201 $C/w. W.P. No.107367/2018 (TRES) & W.P. No.105266/2019, $W.P. No.107368/2018 (1RES) & W.P. No.10526/7/2019 $W.P. No.107369/2018 (1RES) & W.P. No. 105268/2019 In W.P. No.10/7366/2018& W.P. No.105265/2019; Between Shri Snankar S/o. Hanumantappa Munavalii,Age 28 years, OCC:R/o.: Snonna Nilaya’. Plot No.13, 7[*,]Cross,Shastri Nagar, Belagavi. Petitioner | (By Snri Sangram S.Kulkarni, Advocate) And 1.The Assistant Commissioner of Income Tax, — Central Circle 2(1), Bengaluru-560 095. 2.The Dy. Commissioner of Income Tax, Belagavi, Khimijibai Building, Opp: Civil Hospital,| Belagavi-590 OO6. .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2). These writ petitions are filed under Articles 226 & 227 of the Constitution of India praying to direct respondent No.2|consider the application dated 26.09.2018 filed by the)petitioner vide Annexure-H and return the FDRS to the)petitioner. In W.P. No.10/7367/2018& W.P. No.105266/2019; Between Miss Ashiwini Snankar Munavalli, |Age 30 years, OCC:R/o.: Snonna Nilaya’. Plot No.13, 7[*,]Cross,Shastri Nagar, Belagavi. | — Petitioner | (By Shri Sangram S.Kulkarni, Advocate) And 1.The Assistant Commissioner of Income Tax, Central Circle 2(1), Bengaluru-560 095. 2D.The Dy. Commissioner of Income Tax, Belagavi, Khimijibai Building, Opp: Civil Hospital,| Belagavi-590 OO6. .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2). These writ petitions are filed under Articles 226 & 227 of the Constitution of India praying to direct respondent No.2|consider the application dated 26.09.2018 filed by the)petitioner vide Annexure-H and return the FDRS to the)petitioner. In W.P. No.10/7368/2018& W.P. No.10526/7/2019 Between Smt. Snobna Shankar MunavalllAge 52 years, Occ: Business & Agriculture, ©R/o.: Snonna Nilaya’. Plot No.13, 7[*,]Cross,Shastri Nagar, Belagavi. | — Petitioner | (By Shri Sangram S.Kulkarni, Advocate) a And 1.Tne Assistant Commissioner of Income Tax, © Central Circle 2(1), Bengaluru-560 095. 2D.The Dy. Commissioner of Income Tax, Belagavi, Khimijibai Building, Opp: Civil Hospital,|Belagavi-590 OO6.Belagavi-590 OO6. .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2). These writ petitions are filed under Articles 226 & 227 of the Constitution of India praying to direct respondent No.2|consider the application dated 26.09.2018 filed by the)petitioner vide Annexure-H and return the FDRS to the)petitioner. | W.P. No.107369/2018& W.P. No. 105268/2019:Between Shri Raghavendra Shankar Munavalll, Age 33 years, Occ: Business & Agriculture, —R/o.: “Shonha Nilaya”. Plot No.13, 7[*,]Cross,Shastri Nagar, Belagavi. | — Petitioner | (By Shri Sangram S.Kulkarni, Advocate) And 1.Tne Assistant Commissioner of Income Tax, © Central Circle 2(1), Bengaluru-560 095. 2.The Dy. Commissioner of Income Tax, Belagavi, Khimijibai Building, Opp: Civil Hospital,| Belagavi-590 OO6. .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) Tnese writ petitions are filed under Articles 226 & 227 of the Constitution of India praying to direct respondent No.2|consider the application dated 26.09.2018 filed by the)petitioner vide Annexure-H and return the FDRS to the)petitioner. These petitions coming on for preliminary Hearing|B-Group, this day, the Court made the following: ORDER 1.These writ petitions are filed seeking for adirection form the Pri. Commissioner of Income Tax, Belagavi|to return the articles seized during the search. 2.It is pointed out by the learned counsel for therevenue that the petitioners Nave approacned the wrong|autnority and tney ougnt to nave approached the Deputy|Commissioner of Income Tax, Central Circle 2(1), Bengaluru. Belagavi-590 OO6. .. Respondents (By Shri Y.V. Raviraj, Advocate for Rl & R2) Tnese writ petitions are filed under Articles 226 & 227 of the Constitution of India praying to direct respondent No.2|consider the application dated 26.09.2018 filed by the)petitioner vide Annexure-H and return the FDRS to the)petitioner. These petitions coming on for preliminary Hearing|B-Group, this day, the Court made the following: ORDER 1.These writ petitions are filed seeking for adirection form the Pri. Commissioner of Income Tax, Belagavi|to return the articles seized during the search. 2.It is pointed out by the learned counsel for therevenue that the petitioners Nave approacned the wrong|autnority and tney ougnt to nave approached the Deputy|Commissioner of Income Tax, Central Circle 2(1), Bengaluru. 3.In view of the said submission, the learnedcounsel for the petitioners seeks permission to withdraw the|writ petitions with liberty to approach the Pri. Commissioner|of Income Tax, Bengaluru and the Deputy Commissioner of Income Tax, Central Circle 2(1), Bengaluru seeking for|appropriate relief. TneWrit.petitions|are|accordinglyCISMISSE€Eas|withdrawn witn the liberty as sought for. Vnp*- Sd/-—JUDGE
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