Wp/110356/2019 Of Shri.rajendra v. The Income Tax Officer

Digitally signed byTHEJASKUMAR NLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 9 DAY OF AUGUST, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI -WRIT PETITION NO. 110356 OF 2019 (TIT) BETWEEN: SHRI. RAJENDRA S/O SHANTILAL SHAH, AGE: 51 YEARS, OCC: BUSINESS, R/O: 39, ASHOK NAGAR, NIPPANI, TAL: CHIKKODI, DIST: BELAGAVI. …PETITIONER (BY SRI. SANGRAM.S.KULKARNI., AND SRI. PRAMOD.Y.VAIDYA., ADVOCATES) AND: 1. THE INCOME TAX OFFICER, WARD NO.1 NIPPANI, TAL: CHIKKODI, DIST: BELAGAVI. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, KHIMIJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, BELAGAVI. KHIMIJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, BELAGAVI. …RESPONDENTS (BY SRI.M.THIRUMALESH., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Sangram S.Kulkarni., learned counsel for the petitioner and Sri.M.Thirumalesh., learned counsel for the respondents have appeared in person. 2. The captioned Writ Petition is filed seeking following reliefs. i)Issue a writ of mandamus to the first respondent – the Income Tax Officer, Ward No.1, Nippani to grant the refund of Rs.6,11,220/-, out of monies lying with the Commissioner of Income Tax, pursuant to a valid declaration under PMGKY Scheme 2016. respondent – the Income Tax Officer, Ward No.1, Nippani to grant the refund of Rs.6,11,220/-, out of monies lying with the Commissioner of Income Tax, pursuant to a valid declaration under PMGKY Scheme 2016. ii)Issue a writ of mandamus directing the respondents not to make any recovery of tax demand based on cash seized of Rs.12,20,000/- during search as the same is validly declared and covered under PMGKY Scheme 2016 and all the conditions of the Scheme and Act are fulfilled. respondents not to make any recovery of tax demand based on cash seized of Rs.12,20,000/- during search as the same is validly declared and covered under PMGKY Scheme 2016 and all the conditions of the Scheme and Act are fulfilled. 3. Learned counsel Sri.Sangram S.Kulkarni., on instruction submits that the petitioner filed appeals questioning the assessment orders pertaining to Assessment Years 2011-12 to 2017-18 and are pending as of today. Counsel, therefore, submits that the Writ Petition may be disposed of directing the respondents to dispose of the appeals as expeditiously as possible. Counsel Sri.M.Thirumalesh., acknowledges the pendency of the appeals. He submits that an appropriate order may be passed. The oral submission made by learned counsel for the respective parties is placed on record. 4. Because of the pendency of the appeals before the appropriate authority, this Court deems it proper to direct the appropriate authority to dispose of the appeals in accordance with the law within the outer-limit of four months from the date of receipt of the certified copy of this order. 5. Resultantly, the Writ Petition is disposed of. The petitioner is hereby directed to upload this order through his portal. TKN LIST NO.: 2 SL NO.: 43 Sd/- (JYOTI MULIMANI) JUDGE